Lets say M/s A is a Foreign airline based in India with GST number. And Mr. B is an agent in India also with GST number.
The airlines has a ticket at a price of Rs X. The agent sells these tickets at Rs X and gets commission of (2% of X). Now, the airline collects and deposits GST on the ticket price, and gives commission to Mr. B from the sales revenue.
Who needs to pay GST from commission Airline or agent or both parts?
Jan. 24, 2018