https://www.taxtmi.com/circulars?id=57445 Schedule I deems certain transfers between principal and agent to be supplies without consideration where the agent supplies or receives goods on behalf of the principal; the decisive test is whether the agent issues the invoice in his name and thereby transfers title. Services between principal and agent remain taxable only when consideration exists. Agents who invoice in their own name and transfer title fall within Schedule I and may be subject to compulsory registration; agents who procure or merely facilitate without invoicing in their own name do not. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57445 Schedule I deems certain transfers between principal and agent to be supplies without consideration where the agent supplies or receives goods on behalf of the principal; the decisive test is whether the agent issues the invoice in his name and thereby transfers title. Services between principal and agent remain taxable only when consideration exists. Agents who invoice in their own name and transfer title fall within Schedule I and may be subject to compulsory registration; agents who procure or merely facilitate without invoicing in their own name do not. Circulars GST - States Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57445