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<h1>Section 24(vii) mandates GST registration for agents supplying on behalf of taxable persons, regardless of turnover.</h1> Under the CGST Act, activities specified in Schedule I, even without consideration, are deemed as supply, including transactions between principals and agents involving goods. Such transactions are subject to GST. Agents must register regardless of turnover, as per Section 24(vii), if they supply goods or services on behalf of taxable persons. However, services between principals and agents require consideration to be taxable. Clarifications address the scope of principal-agent relationships, including del-credere agents (DCA) and their financial transactions. Commission agents must register if their turnover exceeds thresholds, and they are liable for tax under reverse charge mechanisms.