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    <title>Scope of principal agent relationship in the context of schedule-1 of CGST Act</title>
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    <description>Clarifies the scope of the principal-agent relationship under Schedule I of the SGST Act by forwarding the Central Board&#039;s circular on the subject. The communication directs that the enclosed circular be circulated to subordinate officers and communicated to trade organisations so that the guidance on principal-agent transactions is understood and followed at the field level. The emphasis is on administrative dissemination, awareness, and uniform handling of cases involving principal-agent arrangements under Schedule I.</description>
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      <description>Clarifies the scope of the principal-agent relationship under Schedule I of the SGST Act by forwarding the Central Board&#039;s circular on the subject. The communication directs that the enclosed circular be circulated to subordinate officers and communicated to trade organisations so that the guidance on principal-agent transactions is understood and followed at the field level. The emphasis is on administrative dissemination, awareness, and uniform handling of cases involving principal-agent arrangements under Schedule I.</description>
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