Principal-agent relationship under GST is extended for del credere agents through administrative circulation of guidance. Principal and agent relationship under Schedule I of the CGST Act is extended in respect of a Del Credere Agent. The communication forwards the Central Board of Indirect Taxes and Customs circular on this subject and directs that it be brought to the notice of subordinate officers for necessary compliance and communicated to trade organisations. The note serves as an administrative intimation within the GST framework and does not itself create a separate substantive rule beyond circulation of the issued guidance.