{"id":6081,"date":"2026-06-01T15:05:13","date_gmt":"2026-06-01T15:05:13","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6081"},"modified":"2026-06-01T15:05:16","modified_gmt":"2026-06-01T15:05:16","slug":"gst-aar-tamil-nadu-ruling-dated-04-05-2026-gst-payable-on-foreign-director-commission-as-service-treated-as-import-of-service","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aar-tamil-nadu-ruling-dated-04-05-2026-gst-payable-on-foreign-director-commission-as-service-treated-as-import-of-service\/","title":{"rendered":"GST, AAR Tamil Nadu Ruling Dated 04\/05\/2026 – GST Payable on Foreign Director Commission as Service treated as Import of Service\u00a0"},"content":{"rendered":"\n

Case of Sampurnam Hosieries Impex Private Limited, AAR Tamil Nadu Ruling Dated 4th<\/sup>\u00a0May 2026.<\/em>\u00a0AAR held that the commission paid to the director, who is a foreign national, for the purpose of marketing and sourcing of orders is liable for GST as it falls under the scope of \u2018Import of Services\u2019 under Section 2(11) of the IGST Act, and is also liable for tax under reverse charge.<\/p>\n\n\n\n

— There will be no tax liability in case marketing agents are foreigners and they are paid 20% of the invoice value for marketing, as GST is not payable on commissions paid to marketing agents located in foreign countries because it falls under the category of intermediary services as per Section 2(13) of the IGST Act.<\/p>\n\n\n\n

— There will be certain tax liability in case of clearing and forwarding done in a foreign country by a foreign company or individual, as GST is payable on charges paid to C&F agents and it falls under the scope of \u2018Import of Services\u2019 in terms of Section 2(11) of the IGST Act, and tax is also liable to be paid here under reverse charge.<\/p>\n\n\n\n

(Link: AAR Tamil Nadu Ruling Dated 04\/05\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Sampurnam Hosieries Impex Private Limited, AAR Tamil Nadu Ruling Dated 4th\u00a0May 2026.\u00a0AAR held that the commission paid to […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-6081","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR Tamil Nadu Ruling Dated 04\/05\/2026 - 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