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    <title>Commission on agriculture primary market</title>
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    <description>Commission agents&#039; GST exposure depends on product classification and exemption scope: goods that are processed and fall under taxable HSN headings are subject to GST, while genuinely exempt agricultural produce remains outside GST. Commission charged by the agent constitutes a taxable service in the absence of a specific service exemption and must be included in tax calculations and threshold assessments unless an applicable exemption applies.</description>
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      <description>Commission agents&#039; GST exposure depends on product classification and exemption scope: goods that are processed and fall under taxable HSN headings are subject to GST, while genuinely exempt agricultural produce remains outside GST. Commission charged by the agent constitutes a taxable service in the absence of a specific service exemption and must be included in tax calculations and threshold assessments unless an applicable exemption applies.</description>
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