Principal-agent relationship under Schedule I clarified; field formations instructed to follow central circular for uniform GST implementation. The Chief Commissioner directs all field formations to follow the Department of Revenue clarification (Circular No. 57/31/2018 GST) on the scope of the principal agent relationship under Schedule I of the GST Act, explaining when supplies on behalf of another are treated as supplies of the principal, and issues the instruction under powers conferred by section 168 of the Tripura SGST Act to ensure uniform implementation.
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Principal-agent relationship under Schedule I clarified; field formations instructed to follow central circular for uniform GST implementation.
The Chief Commissioner directs all field formations to follow the Department of Revenue clarification (Circular No. 57/31/2018 GST) on the scope of the principal agent relationship under Schedule I of the GST Act, explaining when supplies on behalf of another are treated as supplies of the principal, and issues the instruction under powers conferred by section 168 of the Tripura SGST Act to ensure uniform implementation.
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