https://www.taxtmi.com/circulars?id=57479 Schedule I treats transfers between principal and agent as deemed supply when the agent supplies or receives goods on behalf of the principal; the operative test is whether the agent issues the invoice for further supply in his own name and thereby has authority to transfer or receive title. If the invoice is issued in the agent's name or the agent takes possession and transfers title, the transaction falls within Schedule I; if the invoice is issued in the principal's name, it does not. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57479 Schedule I treats transfers between principal and agent as deemed supply when the agent supplies or receives goods on behalf of the principal; the operative test is whether the agent issues the invoice for further supply in his own name and thereby has authority to transfer or receive title. If the invoice is issued in the agent's name or the agent takes possession and transfers title, the transaction falls within Schedule I; if the invoice is issued in the principal's name, it does not. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57479