Principal agent representation determines GST treatment; invoice issuance in agent's name triggers deemed supply under Schedule I. Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications.
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 representation determines GST treatment; invoice issuance in agent's name triggers deemed supply under Schedule I.
Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications.
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