Question

Whether RCM is applicable on commission paid ?

Answer

The provision of reverse charge is contained in Section 9(3) & 9(4) of the CGST Act,2017.
Section 9(3) applies to the specified services as given in notification No-13/2017 of central tax (Rate).
The provision of Section 9(4) are applicable to the supply made by the unregistered person to the registered person but these provisions are suspended by notification no 38/2017 of Central tax (Rate) dated 13/10/2017.

The notification No-13/2017 of central tax (Rate) does not contain commission paid therefore reverse charge shall not be applicable to commission paid to agent in normal course.  (Reply dt.12/01/2019)