https://www.taxtmi.com/caselaws?id=387649 The Authority determined that the commission earned by a company from auctioning flowers qualifies for exemption under specific entries of Notification No.12/2017 - Central Tax (Rate). The company's role as a Selling Commission Agent for growers, as established through the principal-agent relationship, justifies the exemption under the CGST Act. The commission received for facilitating the sale of agricultural produce, specifically cut flowers, was deemed exempt from CGST and Karnataka Goods and Services Tax Act, 2017. en-us Thu, 26 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387649 The Authority determined that the commission earned by a company from auctioning flowers qualifies for exemption under specific entries of Notification No.12/2017 - Central Tax (Rate). The company's role as a Selling Commission Agent for growers, as established through the principal-agent relationship, justifies the exemption under the CGST Act. The commission received for facilitating the sale of agricultural produce, specifically cut flowers, was deemed exempt from CGST and Karnataka Goods and Services Tax Act, 2017. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387649