GST payable on commission received in Foreign currency for rendering services as an ‘Intermediary’ 

In re DKV Enterprises Private Limited (GST AAR Andhra Pradesh) Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not? The service provided by the applicant is intermediary service as per section 2(13) of the IGST Act, 2017. The applicant is covered and fits into the definition of “intermediary” as defined under the IGST Act and, therefore, provisions pertaining to ‘place of supply’ in case of intermediary services as provided in sub-section 8 of section 13 are relevant. Accordingly, Commission received by the ...