Principal-agent supply under GST: invoice issuance by agent determines whether goods movement is treated as deemed supply. Schedule I treats transfers between principal and agent as deemed supply when the agent supplies or receives goods on behalf of the principal; the operative test is whether the agent issues the invoice for further supply in his own name and thereby has authority to transfer or receive title. If the invoice is issued in the agent's name or the agent takes possession and transfers title, the transaction falls within Schedule I; if the invoice is issued in the principal's name, it does not.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principal-agent supply under GST: invoice issuance by agent determines whether goods movement is treated as deemed supply.
Schedule I treats transfers between principal and agent as deemed supply when the agent supplies or receives goods on behalf of the principal; the operative test is whether the agent issues the invoice for further supply in his own name and thereby has authority to transfer or receive title. If the invoice is issued in the agent's name or the agent takes possession and transfers title, the transaction falls within Schedule I; if the invoice is issued in the principal's name, it does not.
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