https://www.taxtmi.com/circulars?id=57643 Schedule I deems certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The decisive criterion is the agent's representative character, objectively determined by whether the agent issues the invoice in his own name and has authority to transfer or receive title. Only goods (not services) fall within this entry. Agents who invoice in their own name or take possession and transfer title fall within Schedule I and may face registration obligations; agricultural commission agents may be exempt where underlying supplies are exempt. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57643 Schedule I deems certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The decisive criterion is the agent's representative character, objectively determined by whether the agent issues the invoice in his own name and has authority to transfer or receive title. Only goods (not services) fall within this entry. Agents who invoice in their own name or take possession and transfer title fall within Schedule I and may face registration obligations; agricultural commission agents may be exempt where underlying supplies are exempt. Circulars GST - States Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57643