https://www.taxtmi.com/circulars?id=60901 Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration. en-us Mon, 10 Sep 2018 00:00:00 +0530 Sat, 11 May 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60901 Clarifies that Schedule I treats certain transfers of goods between principal and agent as supply without consideration where the agent acts in a representative capacity. An objective invoice-based test is prescribed: if the agent issues the invoice in his own name for further supply, the transfer falls within Schedule I; if invoicing is in the principal's name, it does not. The key factor is whether the agent has authority to pass or receive title. Agents covered by Schedule I may be treated as suppliers and face GST registration obligations, while commission agents in wholly exempt agricultural transactions remain outside registration. Circulars GST Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60901