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of <h1>Clarification on Principal-Agent Scope Under Schedule I of Goa GST Act 2017: Focus on Del-Credere Agents.</h1> The circular clarifies the scope of the principal-agent relationship under Schedule I of the Goa Goods and Services Tax Act, 2017, focusing on del-credere agents (DCA). A DCA is a selling agent who guarantees payment to the supplier if the buyer defaults. The circular outlines scenarios where a DCA is considered an agent: if the DCA issues the invoice in their own name, they are an agent; otherwise, they are not. It also clarifies that interest charged by a DCA for loans to buyers is not included in the value of goods supplied unless the DCA is acting as an agent, in which case it is included.
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