Case LawAdvance Ruling No. 43/ARA/2026
Sampurnam Hosieries Impex Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 3, 2026
- Type:
- Advance Ruling
- Members:
- Thiyagarajan, Suseel Kumar
Subject
Foreign Director's Commission and C&F Charges Taxable; Marketing Agent's Commission Exempt.
Reverse Charge MechanismPlace Of SupplyIntermediaryImport Of Services
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…