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    <title>2019 (11) TMI 1715 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The appeal was dismissed, affirming that commission agents are subject to registration and tax obligations under the CGST and HGST Acts, including the reverse charge mechanism for specific supplies. The ruling emphasized that commission agents must register if their turnover exceeds the threshold limit and are liable for tax under the reverse charge mechanism for specified supplies, such as the supply of raw cotton by agriculturists.</description>
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      <description>The appeal was dismissed, affirming that commission agents are subject to registration and tax obligations under the CGST and HGST Acts, including the reverse charge mechanism for specific supplies. The ruling emphasized that commission agents must register if their turnover exceeds the threshold limit and are liable for tax under the reverse charge mechanism for specified supplies, such as the supply of raw cotton by agriculturists.</description>
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