Principal definition under GST: person on whose behalf an agent supplies or receives goods or services. Principal under GST denotes the person on whose behalf an agent conducts the business of supplying or receiving goods or services; the definition addresses the representative relationship and determines who is treated as effectively engaged in taxable transactions under an agency arrangement, guiding application in compliance materials and practice guides.
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 definition under GST: person on whose behalf an agent supplies or receives goods or services.
Principal under GST denotes the person on whose behalf an agent conducts the business of supplying or receiving goods or services; the definition addresses the representative relationship and determines who is treated as effectively engaged in taxable transactions under an agency arrangement, guiding application in compliance materials and practice guides.
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