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.
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
CAclubindia
