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    <title>COMMISSION AGENTS OF ONIONS AND POTATOES - EXEMPTED GOODS, GST</title>
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    <description>GST exemption covers commission agents&#039; purchase and sale of onions and potatoes as agricultural produce, with no monetary limit on exempt commission receipts; seed is excluded. Commission services are generally taxable unless a specific notification renders them an exempt supply, export commission agents may qualify as pure agents, and the exemption can apply concurrently to traders and commission agents if registration specifies both activities.</description>
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      <description>GST exemption covers commission agents&#039; purchase and sale of onions and potatoes as agricultural produce, with no monetary limit on exempt commission receipts; seed is excluded. Commission services are generally taxable unless a specific notification renders them an exempt supply, export commission agents may qualify as pure agents, and the exemption can apply concurrently to traders and commission agents if registration specifies both activities.</description>
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