https://www.taxtmi.com/caselaws?id=293119 AAR Haryana ruled that a company providing brokerage services for agricultural commodity trading does not qualify for GST exemption under Notification 12/2017. The applicant facilitated wheat, maize, and pulses transactions by connecting buyers and sellers while charging brokerage from both parties. The authority determined the applicant functions as an intermediary under IGST Act rather than a commission agent, as it merely facilitates trades without dealing in goods directly. Since the exemption specifically covers commission agents for agricultural produce sales, the applicant's services remain taxable under GST. en-us Fri, 16 Aug 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293119 AAR Haryana ruled that a company providing brokerage services for agricultural commodity trading does not qualify for GST exemption under Notification 12/2017. The applicant facilitated wheat, maize, and pulses transactions by connecting buyers and sellers while charging brokerage from both parties. The authority determined the applicant functions as an intermediary under IGST Act rather than a commission agent, as it merely facilitates trades without dealing in goods directly. Since the exemption specifically covers commission agents for agricultural produce sales, the applicant's services remain taxable under GST. Case-Laws GST Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293119