Question

XYZ(India) receiving commission from PQR (U.K.) towards providing intermediary services to them. XYZ is paying GST on it being liable as per the provisions of Place of Supply under IGST Act. Is XYZ required to pay IGST or CGST + SGST for this transaction?

Answer

In case of intermediary service Place of supply is determined as per section 13(8) of IGST Act i.e. the location of supplier of service i.e. India.

As the location of supplier and place of supply is in same state then it is an intra state supply and therefore CGST + SGST is leviable. (Reply dt.06/11/2018)