Overseas Commission Agent Services are not Liable to GST under RCM

This is to apprise you about an interesting decision by the Uttarakhand Authority for Advance Ruling (‘AAR’) in the case of Dry Blend Food Private Limited (2022-VIL-167-AAR). The AAR was dealing with the following question:

–           Whether Goods and Services Tax (‘GST’) is payable under Reverse Charge Mechanism (‘RCM’) on the overseas commission agent services?

Source Gaba & Co

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