GST Payable on Foreign Director’s Commission as Service Treated as Import of Service

In re Sampurnam Hosieries Impex Private Limited (GST AAR Tamilnadu) In re Sampurnam Hosieries Impex Private Limited, the Tamil Nadu Authority for Advance Ruling examined the GST implications on commissions and charges paid by an exporter of garments to foreign directors, foreign marketing agents, and foreign clearing and forwarding (C&F) agents. The applicant sought clarification on three issues: commission payable to a foreign national director for marketing and sourcing orders, commission payable to foreign marketing agents, and charges payable to foreign C&F agents operating abroad....