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of <h1>Clarification on Principal-Agent Relationship Under Goa GST Act 2017: Supply of Goods Without Consideration in Schedule I.</h1> The circular clarifies the scope of the principal-agent relationship under the Goa GST Act, 2017, specifically regarding the supply of goods without consideration as outlined in Schedule I. It defines an agent as someone who supplies or receives goods on behalf of a principal, emphasizing the representative role. The circular explains that transactions without consideration can still be deemed supplies under certain conditions, such as when an agent issues an invoice in their name. Various scenarios illustrate when an agent is considered under Schedule I, affecting GST registration requirements. Exemptions for commission agents dealing in agricultural produce are also noted.
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