https://www.taxtmi.com/caselaws?id=372126 The Applicant was found not eligible for the exemption under Sr. No. 13 of Notification No. 12/2017 as they acted as an intermediary in religious ceremonies. Additionally, the Applicant, operating as an Electronic Commerce Operator, was mandated to register under section 22/24 of the CGST Act, regardless of turnover. The GST liability was determined to be on the commission retained by the Applicant, not the total booking value. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372126 The Applicant was found not eligible for the exemption under Sr. No. 13 of Notification No. 12/2017 as they acted as an intermediary in religious ceremonies. Additionally, the Applicant, operating as an Electronic Commerce Operator, was mandated to register under section 22/24 of the CGST Act, regardless of turnover. The GST liability was determined to be on the commission retained by the Applicant, not the total booking value. Case-Laws GST Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372126