https://www.taxtmi.com/circulars?id=60700 The guidance clarifies principal-agent relationship treatment for del-credere agents, explaining when agent actions are attributable to the principal for GST purposes versus when the agent's conduct amounts to independent supplies; it highlights the del-credere guarantee function and the resulting tax classification, and directs dissemination of the CBIC circular to trade for consistent compliance. en-us Fri, 16 Nov 2018 00:00:00 +0530 Thu, 02 May 2019 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60700 The guidance clarifies principal-agent relationship treatment for del-credere agents, explaining when agent actions are attributable to the principal for GST purposes versus when the agent's conduct amounts to independent supplies; it highlights the del-credere guarantee function and the resulting tax classification, and directs dissemination of the CBIC circular to trade for consistent compliance. Circulars GST Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60700