AAR: Services of Independent sales personnel taxable at 18%, value of supply to include reimbursements

Karnataka AAR rules that the services provided by the applicant as an Independent Regional Sales Manager for the Middle East and Indian Markets, is taxable at 18% GST under entry no. 21 (ii) of Notification No. 11/2017-Central Tax (Rate) and corresponding State tax Notification or entry no. 21 (ii) of Notification No. 8/2017-Integrated Tax (Rate); Notes that applicant does not conclude any contract but only facilitates the conclusion of contracts of supply for which the appli...