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of <h1>Maharashtra Circular Explains Principal-Agent GST Scope: Supply Without Consideration Deemed Supply Under MGST Act Schedule I.</h1> The circular clarifies the scope of the principal-agent relationship under the Maharashtra Goods and Services Tax Act, 2017. It states that the supply of goods by an agent on behalf of a principal without consideration is deemed a supply under Schedule I of the MGST Act. The definition of an 'agent' and emphasizes the importance of the agent's representative role. It explains that the issuance of invoices determines whether an agent falls within the scope of Schedule I. Various scenarios are provided to illustrate when agents are liable for GST registration, noting exemptions for certain agricultural transactions.
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