Rcm on commission payment to foreign base ota

You have three questions here, so as per my interpretation following shall be the answers:

1. Your friend is liable to pay GST

2.RCM is applicable in case of Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than business assesse so yes RCM is still applicable here.

3.Intermediatery services were under Place of provision rules under Service tax, they are not under GST so please refer Time of supply concept.

For reasoning refere to this article:

/articles/reverse-charge-under-gst-30277.asp

DEAR SIR,

CAN RCM RAISE BELOW CASE 

FOREIGN CO PROVIDING COMMISSION (HOTEL ROOM BOOKING ) SERVICE  TO INDIA HOTEL SO RCM IS CREATE THEIR IF CREATE KINDLY SUGGEST THE RATE OF RCM 

THANKS,

YOGESH BHUSARE

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