AAR : Commission received for acting as an “intermediary” in International/Cross-border transaction, not export, liable to 18% GST

Maharashtra AAR holds that commission received for acting as Broker or facilitator in procuring Purchase Orders (POs) from Indian Customer for importing Laboratory Equipment from Germany is not an ‘export of service’ falling u/s 2(6) of IGST Act, 2017; Observes, applicant facilitates process for sale of materials by their foreign principals to Indian parties because they locate customer, negotiate prices and ensure sales and also provide discount to said customers out of ...