Principal-agent relationship under GST: invoice issuance determines whether agent's transfer is a representative supply and triggers registration. Schedule I treats transfers of goods between principal and agent as supply without consideration when the agent supplies or receives goods on behalf of the principal; the decisive criterion is whether the agent issues the invoice in his own name and thereby exercises authority to transfer or receive title. If invoices are issued in the principal's name and the agent only facilitates procurement or auctioneering, the entry does not apply. Possession, invoicing practice and authority to pass title determine Schedule I applicability and ensuing registration liability.
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 GST: invoice issuance determines whether agent's transfer is a representative supply and triggers registration.
Schedule I treats transfers of goods between principal and agent as supply without consideration when the agent supplies or receives goods on behalf of the principal; the decisive criterion is whether the agent issues the invoice in his own name and thereby exercises authority to transfer or receive title. If invoices are issued in the principal's name and the agent only facilitates procurement or auctioneering, the entry does not apply. Possession, invoicing practice and authority to pass title determine Schedule I applicability and ensuing registration liability.
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