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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Haryana Govt clarifies principal-agent relationship under HGST Act; outlines supply rules and registration for agents in agriculture.</h1> The circular from the Haryana Government's Excise and Taxation Department clarifies the scope of the principal-agent relationship under the Haryana Goods and Services Tax Act, 2017. It outlines that the supply of goods by an agent on behalf of the principal without consideration is deemed a supply under Schedule I of the HGST Act. The document differentiates scenarios where an agent is considered to be acting on behalf of the principal, focusing on whether the agent issues invoices in their own name or the principal's name. It also addresses registration requirements and exemptions for agents, particularly in agricultural transactions.