https://www.taxtmi.com/circulars?id=69438 The Schedule I deemed-supply applies where an agent supplies or receives goods in a representative capacity without consideration; the key objective test is whether the agent issues the invoice for onward supply in his own name, indicating authority to transfer or receive title on behalf of the principal. If the principal's name is used on invoices the intermediary is not covered by Schedule I. Commission agents handling agricultural produce are exempt from registration when principals are not taxable, but compulsory registration arises where the principal is taxable, the supplies are taxable, or tax is payable under reverse charge. en-us Fri, 07 Sep 2018 00:00:00 +0530 Mon, 16 Mar 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69438 The Schedule I deemed-supply applies where an agent supplies or receives goods in a representative capacity without consideration; the key objective test is whether the agent issues the invoice for onward supply in his own name, indicating authority to transfer or receive title on behalf of the principal. If the principal's name is used on invoices the intermediary is not covered by Schedule I. Commission agents handling agricultural produce are exempt from registration when principals are not taxable, but compulsory registration arises where the principal is taxable, the supplies are taxable, or tax is payable under reverse charge. Circulars GST - States Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69438