Principal-agent relationship: invoice issuance determines when supply of goods is on behalf of principal and triggers GST registration. Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration.
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: invoice issuance determines when supply of goods is on behalf of principal and triggers GST registration.
Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration.
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