COMMISSION AGENTS OF GARLIC - EXPEMTED GOODS

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We are Commission agents of GARLIC which is exempted under GST bearing HSN code of 07032000.

We get good from Madhya Pradesh, Rajasthan & Gujurat from our clients on consignment & we sell it locally.

We charge commission per bag and lorry freight & godown expenses are all added in senders A/C by way of sale patti which we send them.

Under vat we used to show nil return in sales tax return wherein our purchase was 0 and sales was based on senders sale amount

My query is can we still keep filling return the same way & does our commission fall under the slab of GST as we deal only with Garlic & no other products. We are issuing sale bill with GSTIN of our customers too.

PLEASE HELP. THANK YOU

AI Summary

Garlic Commission Agent Seeks Clarity on GST: 18% on Commissions or Exemption for Agricultural Services? A commission agent dealing exclusively in garlic, which is exempt from GST under HSN code 07032000, sought advice on whether to continue filing nil returns as done under VAT. The agent charges commission per bag and includes freight and storage costs in the sender's account. Responses varied: one advised an 18% GST on commissions under service code 9961, another noted that services related to agricultural produce are exempt, and a third suggested that if no invoice is issued for commissions, the agent acts as a pure agent and is not subject to GST.