Gst on commission to agent

I'm in textile business of towels and sell goods to other states through Agents and paid commission @ 3% of total sale value. Gst is 18% on services. RCM is cancelled by goverment. please tell me is Gst is charged and who will be pay Gst?

as per Direct tax(Income tax) TDS @ 10% is to be deducted on commission if value is more than 15000.00. please tell us on which value tds is deducted on basic value or after calculation of 18% gst.
please guide in this.

(Mr X commission is Rs :- 25432.00 before GST calculation)
Accountant Tax Consultant

As per section 194H - Tds on commission & brokrage is not applicable to individual  busniessman , applicable  only to company , partnership firm etc . For individual bussiness man ,  trunover  exceeds  1corer  under  section  44AB of income tax act  (tax audit case )  during  the financial year immediately  preceding the financial year  in which  such commission is paid liable to deduct TDS .


Yes there will be no RCM, & if ur agent is registered then he will charge GST.
Taxation Consultant

there will b no rcm if agent is unregistered . and tds will b on the basic amount i.e 25432. its not deducted on gst component

Finance and Account Manager

As per TDS on Commission Rate, it is applicable 5 % and not on GST amount that much be excluding GST.





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