GST on Commission

The levy of GST is all pervasive. Unless we find the following there is a presumption that GST maybe applicable:

1. Less than 20 Lakhs eligibility - for smaller businesses

2. Specific  exemption available: commission for agricultural produce.

3. Not a supply at all - not in course of business or no consideration ( other than exceptions in Sch I)

4. Not a supply at all as set out in Sch III - ex land, completed building....

5. Not covered by GST- 5 petroleum products, liquor, immovable property, actionable claims...

In this case would be liable on commission. However the credit for commission on lubricants etc sold can be availed as they are taxable.