Agent representation determines GST treatment: invoice issuance by agent makes principal-agent goods supply treated as supply. The Commissioner clarifies that Schedule I treats movements of goods between principal and agent as supply only where the intermediary acts in a representative capacity; the practical, objective test is whether the agent issues the invoice for further supply in his own name (indicating authority to transfer title). If the agent invoices in his own name for onward supply, the entry applies and may trigger registration obligations; if invoices are issued in the principal's name, the entry does not apply.
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.
Agent representation determines GST treatment: invoice issuance by agent makes principal-agent goods supply treated as supply.
The Commissioner clarifies that Schedule I treats movements of goods between principal and agent as supply only where the intermediary acts in a representative capacity; the practical, objective test is whether the agent issues the invoice for further supply in his own name (indicating authority to transfer title). If the agent invoices in his own name for onward supply, the entry applies and may trigger registration obligations; if invoices are issued in the principal's name, the entry does not apply.
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