Question ID :
28445
gst rate for insurance commission
air travel agent takes overseas medical insurance for his customers. He logs into the insurance portal online and issues the policy. He gets commission for such online booking. customers may be within the same state or outside the state. Insurance company is outside the state. On the commission received should he charge IGST or SGSTCGST
Posted by
t sankar
on
Feb 04, 2018
Filed Under
GST
Air Travel Agent is rendering the Service in the capacity of an Agent and can be constured as an Intermediary. According to S.13(8) of IGST Act, 2017 the Agent should be charging SGST CGST
Posted by
G Praveenkumar on
Feb 07, 2018
Answer ID :
64119
place of business CGST SGST
Posted by
VINAY BHARGAV KUMAR G on
Feb 09, 2018
Answer ID :
64228
POS is certainly place of tax payer as per Sec. 12(8) of IGST Act. Since main services are of insurance, applicability of 9(3) may be there. Refer 132017(CTR).
Posted by
Jatin Harjai on
Mar 06, 2018