GST computation on Commission received in Forex

Thank you for your reply.

The Foreign Principal will not pay the IGST.

Agent's Invoice to the Foreign Principal will be for USD 100 and Foreign Principal will remit only USD 100.

So cannot the following apply?

Sir,

I just came across Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03. 2019 by Maharashtra Appellate Authority for Advance Ruling for GST in the Appeal filed by Micro Instruments against Advance Ruling no. GST-ARA-23/2018-19/B-87 dated 10.08.2018.

Whereby the question of Intermediary services to a Foreign Principal by an Indian Agent are an Export has implicitly gone in favour of the Appellant as the Appellate struck down the impugned Advance Ruling which was in favour of Revenue.

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