https://www.taxtmi.com/circulars?id=57535 The Commissioner clarifies that Schedule I treats movements of goods between principal and agent as supply only where the intermediary acts in a representative capacity; the practical, objective test is whether the agent issues the invoice for further supply in his own name (indicating authority to transfer title). If the agent invoices in his own name for onward supply, the entry applies and may trigger registration obligations; if invoices are issued in the principal's name, the entry does not apply. en-us Tue, 09 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57535 The Commissioner clarifies that Schedule I treats movements of goods between principal and agent as supply only where the intermediary acts in a representative capacity; the practical, objective test is whether the agent issues the invoice for further supply in his own name (indicating authority to transfer title). If the agent invoices in his own name for onward supply, the entry applies and may trigger registration obligations; if invoices are issued in the principal's name, the entry does not apply. Circulars GST - States Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57535