https://www.taxtmi.com/caselaws?id=392928 The appellate authority determined that the commission earned from auctioning flowers by International Flower Auction Bangalore Limited (IFAB) is not eligible for exemption under entry no. 54(g) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. The services provided by IFAB were classified as 'auctioneer services' subject to GST, as they were found to go beyond mere commission agent services. The appeal by the Commissioner of Central Tax, Bangalore North Commissionerate, was allowed. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392928 The appellate authority determined that the commission earned from auctioning flowers by International Flower Auction Bangalore Limited (IFAB) is not eligible for exemption under entry no. 54(g) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. The services provided by IFAB were classified as 'auctioneer services' subject to GST, as they were found to go beyond mere commission agent services. The appeal by the Commissioner of Central Tax, Bangalore North Commissionerate, was allowed. Case-Laws GST Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392928