https://www.taxtmi.com/article/detailed?id=7027 The model GST law defines agent as a person who supplies or receives goods or services on behalf of another, includes specified mercantile intermediaries but excludes input service distributors, treats supplies to and from agents as supplies with commission subject to GST and allows exclusion of pure agent costs under valuation rules. Agriculturist is a person who cultivates land personally for defined agricultural purposes and is a non taxable person not required to register. Casual taxable person must register despite turnover thresholds when operating without a fixed place of business. Manufacturer is adopted from Central Excise Act definitions for transitional purposes. en-us Mon, 10 Oct 2016 11:15:42 +0530 Mon, 10 Oct 2016 11:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7027 The model GST law defines agent as a person who supplies or receives goods or services on behalf of another, includes specified mercantile intermediaries but excludes input service distributors, treats supplies to and from agents as supplies with commission subject to GST and allows exclusion of pure agent costs under valuation rules. Agriculturist is a person who cultivates land personally for defined agricultural purposes and is a non taxable person not required to register. Casual taxable person must register despite turnover thresholds when operating without a fixed place of business. Manufacturer is adopted from Central Excise Act definitions for transitional purposes. Articles Goods and Services Tax - GST Mon, 10 Oct 2016 11:15:42 +0530 https://www.taxtmi.com/article/detailed?id=7027