Case Law Details
In re Mrs. Vishakhar Prashant Bhave (GST AAR Maharashtra)
Question :- (i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an “export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
Answer :- Answered in the negative.
Question :- (ii) If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an “intra-state supply” under section 8 (1) of the IGST Act read with section 2(65) of the MGST Act attracting CGST/MGST ? And, if so at what Rate?
Answer: The said supply will be treated as Inter-State Supply and not Intra State Supply and IGST will be levied @ 18%.
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Dear Sir,
We get commission in Euro from a foreign company and raise our bill on them and absorb the 18% GST and pay to Government. Please advise where the invoice should be entered.Presently we enter in 6A export of services but the invoices do not get transmitted further and we get following message.
This is with reference to the recent processing of export invoices for GSTIN 09BDPPG4187D1ZB. Please be informed that the invoices have failed validation at GST System, and haven’t got transmitted to ICEGATE for further processing.
Please advise where we should post our invoice in GST portal to avoid non transmission of invoices.