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        Case ID :
        GST

        Scope of Principal-agent relationship in context of Schedule I of the CGST Act

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        Principal-agent relationship under Schedule I clarified; trade advised to note and disseminate circular guidance promptly. Trade notice alerts trade to CBIC Circular No. 57/31/2018 GST (4 September 2018) clarifying the scope of the principal-agent relationship under Schedule I of the CGST Act, and directs recipients to bring the circular's contents to the attention of association members and the public.
                        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 clarified; trade advised to note and disseminate circular guidance promptly.

                              Trade notice alerts trade to CBIC Circular No. 57/31/2018 GST (4 September 2018) clarifying the scope of the principal-agent relationship under Schedule I of the CGST Act, and directs recipients to bring the circular's contents to the attention of association members and the public.


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