https://www.taxtmi.com/caselaws?id=774123 Commission earned for conducting cardamom auctions was treated as taxable under GST because the applicant functioned as an auctioneer, not merely as a commission agent for sale of agricultural produce. The exemption for commission agents was construed strictly and applied only to the specified category, while auction-related activities such as pooling, grading, auction conduct, price discovery, billing and settlement supported classification as wholesale trade support services. The specific taxable entry in the GST rate notification was held to prevail over the general exemption, so the exemption was denied. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774123 Commission earned for conducting cardamom auctions was treated as taxable under GST because the applicant functioned as an auctioneer, not merely as a commission agent for sale of agricultural produce. The exemption for commission agents was construed strictly and applied only to the specified category, while auction-related activities such as pooling, grading, auction conduct, price discovery, billing and settlement supported classification as wholesale trade support services. The specific taxable entry in the GST rate notification was held to prevail over the general exemption, so the exemption was denied. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774123