I am running Rent a car/Passenger Transport service. A foreign rent a car operator is sending its customers to me for which

1.I will provide car rental service in Maharashtra and Bill the foreign based company.

2.I will provide them other Marketing services for which I will receive commission from the foreign based company.

     Whether CGST & SGST to be charged to-foreign company for both the above services?

Section  13 of Integrated Goods And Services Tax Act, 2017

Place of supply of services where location of supplier or location of recipient is outside India.

(8)The place of supply of the following services shall be the location of the supplier of services, namely:—

(a) services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders;

(b) intermediary services;

(c) services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.

Yes , Charge CGST and SGST for both services

Related Topic on GST