Sampurnam Hosieries Impex Private Limited ., In re
Date: May 3, 2026
Subject Matter
Foreign Director's Commission and C&F Charges Taxable; Marketing Agent's Commission Exempt.
Summary
The Authority for Advance Ruling clarified the GST liability for services procured from outside India by an exporter. It ruled that commission paid to a foreign national director and charges for clearing and forwarding (C&F) services provided by…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Sampurnam Hosieries Impex Private Limited, Coimbatore (hereinafter referred to as the “Applicant”) is an exporter of garments. 2. They have sought ruling on the liability of GST on the following services : a. One of the directors of the company is a foreign national. He is planning to make the marketing and sourcing of orders.…