Gst rules for representative of foreign company in india

I have a sole proprietorship company in Bangalore and receive commission as representative of agent of a manufacturing company located in United Kingdom.  Here is how it work:

·         The UK manufacturer  which does not have any entity in India, let’s call it “MANF”, appoints me as a representative in India

·         I visit companies in India and promote products of company “MANF”.  i.e., marketing service to foreign company

·         Let’s say company in India  “AAA” wants to buy products of  company “MANF”.    “MANF” don’t supply any products directly to “AAA” but redirect them to a stocking distributor “DISTI” in Singapore.

·         Company “AAA”  will place order directly on “DISTI” and imports the products on their own and everything is taken care of by them only.  No way I am involved in the sales activity.

·         “DISTI” in Singapore sends  a report every month what they sold into India.

·         Based on the value of products sold into India by the “DISTI”, the “MANF” with whom I am associated sends a fixed percentage of commission into my Bank account in US$.

Questions:

·         Will my service is export of service with zero tax

·         Will I need to register under GST ?

·         Will I come under the INR 20 lakhs per year exemption slab?

·         If I earn Rs. 10 lakh per annum and pay 18% GST, in what way I am better it would come to a huge amount Rs. 1.8lakh.  It is better of earning Rs. 10 lakh for working for a company and pay the normal income tax.

I appreciate your valuable feedback

Thank you,

Best Regards,

YOGEESH