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of <h1>Gujarat GST Circular Clarifies Principal-Agent Relationship: Supply by Agents Without Consideration Deemed Supply Under Schedule I.</h1> Circular No. 57/2018, issued by the Commissioner of State Tax, Gujarat, clarifies the scope of the principal-agent relationship under the Gujarat Goods and Services Tax Act, 2017. It explains that the supply of goods by an agent on behalf of a principal without consideration is deemed a supply under Schedule I of the GGST Act. The circular outlines key elements defining an 'agent' and scenarios where transactions fall within the ambit of the GGST Act. It specifies when agents must register for GST and highlights exemptions for commission agents dealing in agricultural produce. The circular aims to ensure uniformity in the law's implementation.
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