https://www.taxtmi.com/article/detailed?id=7682 An agent is a person who conducts the business of supplying or receiving goods or services on behalf of another, including specified mercantile roles. An agent is a taxable person when acting for a principal and must register, with the agent's supplies (including those made on behalf of principals) aggregated for threshold determination. Supplies by a principal to an agent who undertakes to supply, and supplies by an agent to a principal who undertakes to receive, are treated as supplies even if made without consideration. An intermediary is not separately listed in the agent definition but may be treated as an agent where functionally equivalent. en-us Thu, 26 Oct 2017 08:24:32 +0530 Thu, 26 Oct 2017 08:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7682 An agent is a person who conducts the business of supplying or receiving goods or services on behalf of another, including specified mercantile roles. An agent is a taxable person when acting for a principal and must register, with the agent's supplies (including those made on behalf of principals) aggregated for threshold determination. Supplies by a principal to an agent who undertakes to supply, and supplies by an agent to a principal who undertakes to receive, are treated as supplies even if made without consideration. An intermediary is not separately listed in the agent definition but may be treated as an agent where functionally equivalent. Articles Goods and Services Tax - GST Thu, 26 Oct 2017 08:24:32 +0530 https://www.taxtmi.com/article/detailed?id=7682