https://www.taxtmi.com/caselaws?id=282226 The AAR-Haryana ruled that commission agents dealing in agricultural produce are not mandatorily required to register under Section 24(vii) of CGST/HGST Act when representing non-taxable agriculturists. However, registration becomes mandatory under Section 22(1) if their aggregate turnover of exempted and taxable goods exceeds the threshold limit. Per Notifications 121/ST-2 and 43/2017, raw cotton supply by agriculturists attracts reverse charge mechanism. Consequently, registered commission agents must pay tax on raw cotton supplies from agriculturists under reverse charge basis as registered recipients of such supplies. en-us Thu, 30 Aug 2018 00:00:00 +0530 Mon, 09 Jun 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282226 The AAR-Haryana ruled that commission agents dealing in agricultural produce are not mandatorily required to register under Section 24(vii) of CGST/HGST Act when representing non-taxable agriculturists. However, registration becomes mandatory under Section 22(1) if their aggregate turnover of exempted and taxable goods exceeds the threshold limit. Per Notifications 121/ST-2 and 43/2017, raw cotton supply by agriculturists attracts reverse charge mechanism. Consequently, registered commission agents must pay tax on raw cotton supplies from agriculturists under reverse charge basis as registered recipients of such supplies. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282226