https://www.taxtmi.com/article/detailed?id=9874 The question is whether commission from flower auctions qualifies for the exemption for services by a commission agent. The auction house performed comprehensive auction functions-issuing invoices, collecting sale proceeds, issuing delivery orders, paying growers after commission deduction, and providing substantial auction infrastructure-so its activities exceeded mere commission-agent services. Applying strict construction of the exemption, the appellate authority treated the services as auctioneer services rather than commission-agent services, placing them outside the notified exemption for commission agents dealing in agricultural produce. en-us Tue, 29 Jun 2021 10:01:49 +0530 Tue, 29 Jun 2021 10:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9874 The question is whether commission from flower auctions qualifies for the exemption for services by a commission agent. The auction house performed comprehensive auction functions-issuing invoices, collecting sale proceeds, issuing delivery orders, paying growers after commission deduction, and providing substantial auction infrastructure-so its activities exceeded mere commission-agent services. Applying strict construction of the exemption, the appellate authority treated the services as auctioneer services rather than commission-agent services, placing them outside the notified exemption for commission agents dealing in agricultural produce. Articles Goods and Services Tax - GST Tue, 29 Jun 2021 10:01:49 +0530 https://www.taxtmi.com/article/detailed?id=9874