rcm liability applicable on foreign commission

RCM 2373 views 4 replies
dear all


let me know if we pay the amount as a foreign commission to foreign country against export. then rcm applicable or nor. pls clear the issue with rule and notifications.
Replies (4)
As to ur query I have included 3 Section as follow

1.Its fall under the defination of intermediary services as per section 2(13) IGST act

2. what is 'Import services' , as per section 2 (11) IGST Act the recepient is located in India , & supplier is located outside India

3. The most important section as per ur query ,. section 13(8)(B), POS is location suppliers , if it is intermediary services.

so it's intermediary services & the location of supplier is out side India ,hence no GST will be charge , treated as exempt supply
can you help for above query
In the above matter gst officers saying that rcm will be applicable.
Originally posted by : VIKAS SAINI
In the above matter gst officers saying that rcm will be applicable.

Dear Vikas G

If you Share Your case than CA Club team definaitely help you with GST Provision 

Thanks With Regards


CCI Pro

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