https://www.taxtmi.com/caselaws?id=395183 The case involved determining tax liability in an agricultural produce auction conducted by a cooperative marketing society. The society, acting as an auctioneer, was found not liable to pay tax under the Reverse Charge Mechanism. The society's role was limited to facilitating auctions without engaging in direct purchase or sale of goods. Merchants purchasing cotton through the society were held responsible for tax payment under the Reverse Charge Mechanism. The Advance Ruling Authority rejected the application as similar issues were already under consideration by the appropriate tax authorities, making the ruling unnecessary at the time. en-us Thu, 27 Feb 2020 00:00:00 +0530 Sat, 09 May 2020 11:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395183 The case involved determining tax liability in an agricultural produce auction conducted by a cooperative marketing society. The society, acting as an auctioneer, was found not liable to pay tax under the Reverse Charge Mechanism. The society's role was limited to facilitating auctions without engaging in direct purchase or sale of goods. Merchants purchasing cotton through the society were held responsible for tax payment under the Reverse Charge Mechanism. The Advance Ruling Authority rejected the application as similar issues were already under consideration by the appropriate tax authorities, making the ruling unnecessary at the time. Case-Laws GST Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395183