Gst on Promotion commision

My client has mobile shop. he has achieved sale target. so he got target commission or target incentive.
So please help me and let me know gst applicable such types of promotion commission?

My client confirm with his dealer but his dealer says that no gst applicable on promotion commission.

Please give me any notification if any.
Replies (3)

Dear MR Khan

Is your  cleint  working  as commssion agent  ?.

If  yes then  GST  is applicable  to commission agent  and he has to registered under  GST  under  section 24 sub section 7  of the CGST act 2017 . even if his  trunover is less than 20 lacs(compulsory registration -for every person who makes taxbale supply of goods and sevices on behalf of another taxable person ) . so if he receive commission , he has to pay GST  on that .

Please confirm 

First of all thank you very much sir for reply. My client has mobile shop. he has gotten gst number also. and his turn over above 1.5 crs. his business is normally selling of mobile like sumsung ,Nokia ,oppo ,etc.
For example :
Dealer give the target 10 lakh in jan month. and my client sales 15 lakh then some rs give my client as promotion commission.
my client also get profit sales of mobile.

GST on commission is  applicable .  please confirm 

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