Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 - Regarding Scope of Principal-agent relationship in the context of Schedule I of the CGST Act

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....nd Customs GST Policy Wing New Delhi, Dated the 5th November, 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018 issued vide F. No. CBEC/20/16/4/2018-GST - Reg. In para 9 of....

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.... a commission agent under APMC Act makes supplies on behalf of an agriculturist. Further, as per provisions of clause (b) of sub-section (1) of section 23 of the CGST Act an agriculturist who supplies produce out of cultivation of land is not liable for registration and therefore does not fall within the ambit of the term 'taxable person'. Thus a commission agent who is making supplies on behalf o....