Principal-agent relationship under Schedule I is clarified through administrative circulation of central GST guidance. Clarifies the scope of the principal-agent relationship under Schedule I of the SGST Act by forwarding the Central Board's circular on the subject. The communication directs that the enclosed circular be circulated to subordinate officers and communicated to trade organisations so that the guidance on principal-agent transactions is understood and followed at the field level. The emphasis is on administrative dissemination, awareness, and uniform handling of cases involving principal-agent arrangements under Schedule I.
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 relationship under Schedule I is clarified through administrative circulation of central GST guidance.
Clarifies the scope of the principal-agent relationship under Schedule I of the SGST Act by forwarding the Central Board's circular on the subject. The communication directs that the enclosed circular be circulated to subordinate officers and communicated to trade organisations so that the guidance on principal-agent transactions is understood and followed at the field level. The emphasis is on administrative dissemination, awareness, and uniform handling of cases involving principal-agent arrangements under Schedule I.
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