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of <h1>Clarification on Principal-Agent Relationship for Del-Credere Agents Under Schedule I of CGST Act, 2017 in Assam.</h1> The circular clarifies the scope of the principal-agent relationship under Schedule I of the CGST Act, 2017, concerning del-credere agents (DCA) in Assam. It outlines that a DCA may or may not be considered an agent under the Act, depending on whether the invoice is issued in the DCA's name. If the DCA provides a loan to the buyer, the interest on this loan is not included in the value of goods supplied unless the DCA is considered an agent. In such cases, the interest must be included in the value of goods supplied. The circular aims to ensure uniformity in implementation.
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