https://www.taxtmi.com/caselaws?id=447255 The AAR Punjab ruled that a registered dealer purchasing raw cotton from a Kacha Arhtiya (commission agent) must pay GST under reverse charge mechanism as the actual supply is from the agriculturist, not the Kacha Arhtiya. The authority determined that Kacha Arhtiya acts merely as a facilitator without authority to transfer title of goods, which remains exclusively with the agriculturist throughout the transaction process. The registered purchaser is liable for GST under reverse charge provisions applicable to supplies from agriculturists. en-us Fri, 10 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447255 The AAR Punjab ruled that a registered dealer purchasing raw cotton from a Kacha Arhtiya (commission agent) must pay GST under reverse charge mechanism as the actual supply is from the agriculturist, not the Kacha Arhtiya. The authority determined that Kacha Arhtiya acts merely as a facilitator without authority to transfer title of goods, which remains exclusively with the agriculturist throughout the transaction process. The registered purchaser is liable for GST under reverse charge provisions applicable to supplies from agriculturists. Case-Laws GST Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447255