https://www.taxtmi.com/article/detailed?id=16347 GST treatment of pigmy agents depends on whether the relationship is in substance employment rather than an independent service. If the agents are employees, their activity falls within Schedule III and is outside the scope of supply, so commission is treated as wages and reverse charge cannot be applied without first establishing a taxable supply. The analysis turns on labour-law indicators such as control, economic dependence, assured remuneration, gratuity, and disciplinary arrangements. en-us Tue, 05 May 2026 09:10:49 +0530 Tue, 05 May 2026 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16347 GST treatment of pigmy agents depends on whether the relationship is in substance employment rather than an independent service. If the agents are employees, their activity falls within Schedule III and is outside the scope of supply, so commission is treated as wages and reverse charge cannot be applied without first establishing a taxable supply. The analysis turns on labour-law indicators such as control, economic dependence, assured remuneration, gratuity, and disciplinary arrangements. Articles Goods and Services Tax - GST Tue, 05 May 2026 09:10:49 +0530 https://www.taxtmi.com/article/detailed?id=16347