https://www.taxtmi.com/forum/issue?id=114355 Debate centers on whether State-charged regulated market committee fees for sale or purchase of agricultural produce constitute a supply and consideration subject to GST or are statutory fees outside GST. Analysis requires sequentially establishing supply, consideration, leviability, and then exemption. Notifications and service schedules identify services by Agricultural Produce Marketing Committees and commission agents as nil-rated/exempt, leading to the practical conclusion that such fees fall within that exemption and are not taxable under the reverse charge mechanism. en-us Wed, 28 Nov 2018 13:00:55 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114355 Debate centers on whether State-charged regulated market committee fees for sale or purchase of agricultural produce constitute a supply and consideration subject to GST or are statutory fees outside GST. Analysis requires sequentially establishing supply, consideration, leviability, and then exemption. Notifications and service schedules identify services by Agricultural Produce Marketing Committees and commission agents as nil-rated/exempt, leading to the practical conclusion that such fees fall within that exemption and are not taxable under the reverse charge mechanism. Discussion-Forum GST Wed, 28 Nov 2018 13:00:55 +0530 https://www.taxtmi.com/forum/issue?id=114355