Intermediary export check — is your foreign commission zero-rated since 30 March 2026?

Is your foreign commission an export now?

Since 30 March 2026, commission and facilitation fees paid from abroad can be zero-rated. Five facts about one engagement give you the treatment before and after that date, the GST you can get back, and what to do this month.

1 Describe the engagement

2 Read the verdict

3 Check every invoice

4 Print the position note

Who pays your client, and under whose contract? A foreign business pays directly, under its own agreement with your client A foreign aggregator or master agent pays A group company abroad pays (a separate company there) Your client's own branch or head office abroad pays (same legal entity) An Indian company or aggregator pays

What does your client actually do for that payer? Finds students, buyers or customers for the payer under its own contract with the payer, and only the payer pays it Acts as the payer's agent or broker, arranging a sale or service between the payer and someone else, for a commission Does the work itself on its own account, including a part of the payer's job sub-contracted to it

If the student or customer also pays your client a fee, that fee is a separate Indian supply and stays at 18%.

How is it paid? In foreign currency In rupees through a route RBI permits (for example a special rupee vostro account) In rupees from an ordinary Indian account

Date this commission was earned

The day the service was complete, or the day the commission became due (for example the student enrolled).