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    <title>GST Law -Commission paid to Pigmy Agents by Credit Co-operative Society/Bank taxable under RCM?</title>
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    <description>Commission paid to pigmy agents is taxable under the reverse charge if agents function without employment benefits and act as business facilitators/business correspondents or intermediaries for deposit mobilisation or recovery; exemptions for BF/BC in rural branches may apply, and a documented employer-employee relationship is the principal defence against such taxation.</description>
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