The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST on commission income from Japan in foreign currency on the Selling of machinery. 

The applicant, M/s. Dharmshil Agencies entered into an agreement with Tsudakoma Corporation, Japan to sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency. 
The applicant has submitted that earlier under Service Tax Regime, they were paying service tax of 18% under RCM for the above services categorized as ‘Business Auxiliary Services’. 
After the implementation of GST, they had started to pay IGST and in GSTR-1 they had shown the same under Export of services. Over and above they are also involved in the export of goods and they had made export with payment of duties, because of export of services, problems have arisen in ICEGATE site and they could not get their refunds due to mismatch in the amounts and that they had paid IGST up to March 31, 2018. 
The applicant further stated that due to the error, they inquired with the GST call services in the Department and came to know that they were liable to pay CGST and SGST and that the same was required to be shown in GSTR-1 under B2C transaction. The applicant has put forward the question on which advance ruling is required whether to charge CGST and SGST or IGST looking at our nature of transaction.
The coram consisting of Sanjay Saxena and Mohit Agarwal held that the present procedure/course of GST payment followed by the applicant i.e. payment of CGST and SGST on the services provided by them is correct. Further, the applicant would be liable to pay GST at the rate of 18% in terms of the provisions of Notification No:11/2017-Central Tax (Rate) dated June 28, 2017.