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    <title>Scope of principal and agent relationship under Schedule I of GST Act, 2017 in the context of del-credre agent.</title>
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    <description>The Department of Revenue clarified when arrangements with a del credre agent constitute a principal-agent relationship under Schedule I, specifying factual indicators and transactional mechanics to determine whether supply is attributable to the principal or the agent for GST purposes; the state tax administration has directed uniform adoption of this departmental clarification by field formations to ensure consistent implementation.</description>
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      <description>The Department of Revenue clarified when arrangements with a del credre agent constitute a principal-agent relationship under Schedule I, specifying factual indicators and transactional mechanics to determine whether supply is attributable to the principal or the agent for GST purposes; the state tax administration has directed uniform adoption of this departmental clarification by field formations to ensure consistent implementation.</description>
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