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    <title>COMMISSION EARNED BY THE COMMISSION AGENT.</title>
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    <description>Commission earned by an agent on sale of pulses is subject to GST if pulses are not characterised as agricultural produce for exemption purposes; an advance ruling cited in the discussion treated pulses as outside the agricultural produce exemption, and on that basis commissions arising from such sales are taxable.</description>
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      <description>Commission earned by an agent on sale of pulses is subject to GST if pulses are not characterised as agricultural produce for exemption purposes; an advance ruling cited in the discussion treated pulses as outside the agricultural produce exemption, and on that basis commissions arising from such sales are taxable.</description>
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