X an insurance agent provides services to Bajaj Alliance & received commission of Rs. 5 lakh. 
Determine who is liable to pay GST. 


As per Notification No. 13/2017- Central tax (Rate) Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business is covered in the list of reverse charge. 

Thus, Bajaj Alliance is liable to pay entire GST on charges paid i.e. Rs 5 lakh.