GST on commission received from unregistered foreign airline

Yes, you have to pay GST on commission because the place of provision of services is in India.

Please feel free to call/ revert in case you need more clarity.

Thanks and regards

Abhishek Dugar

CA CS B.Com

Hi

Yes, commission income shall be taxable under GST and 18% GST has to be paid.

Since commission income is an intermediary service, the place of provision of service is in India and you cannot claim the refund of GST considering such service as export of services.

Hello,

Yes, (assuming the tickets are sold outside India/ place of provision of service is outside India) since it is an export of services you will have to be registered under GST Act, pay the due IGST taxes and then apply for a refund.

If it is an Indian Income then No refund can be claimed and you will have to either pay from your own pocket or recover/ charge to the airline.

You can also apply for a LUT/ Bond and avoid paying GST at all.

Trust the above clarifies.

Regards,

Keerthiga Padmanabhan

M.Com., CA, LL.B

Hello,

How does the entire transaction work out ??? I assume that you are selling tickets within India and generating Income in India. If that is the case then GST has to be charged and paid.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, FCA, LLB, CERT. FAFP

Yes. RCM shall apply. You can claim the ITC of GST paid on such purchase.

Alternatively, you can show the income as commission income and pay GST on commission amount only.

Hello,

GST under RCM for purchase from urd is not applicable till 31st March 2018.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, FCA, LLB, CERT. FAFP