Gst on commission from company outside india

Yogesh Bedekar (Sales Engineer) (22 Points)

06 January 2018  

Dear Sir/Madam,

I am working as a commisson agent for a company in Europe.

I help them in selling the product in India. They submit the offer, Customer place the order on Principle directly. Principle supply the goods & collects the money. In return they pay me commisson on it.

Now under export of services

  1. Export of services’ means the supply of any service when,–
  • the supplier of service is located in India;   - Yes I am located in India
  • the recipient of service is located outside India;  - Yes the company is located in Europe
  • the place of supply of service is outside India;  - Yes I supply service to priciple not to customer in India.
  • the payment for such service has been received by the supplier of service in convertible foreign exchange; and--- Yes they pay in EURO
  • the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8 of IGST Act  -  Yes we are not related.

So should i required to pay GST on commission i receive from them or submit letter of undertaking to tax authority?

Regards

Yogesh