Agent under GST: commission and clearing agents perform auxiliary services, not trading in goods and do not take title. Agent under GST denotes mercantile intermediaries who carry on supply or receipt of goods or services on behalf of another. Commission and clearing agents perform auxiliary services to trading and do not acquire title to goods, so their activities are not treated as trading in goods but as ancillary service provision.
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.
Agent under GST: commission and clearing agents perform auxiliary services, not trading in goods and do not take title.
Agent under GST denotes mercantile intermediaries who carry on supply or receipt of goods or services on behalf of another. Commission and clearing agents perform auxiliary services to trading and do not acquire title to goods, so their activities are not treated as trading in goods but as ancillary service provision.
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