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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epartment of Revenue Central Board of Indirect Taxes and 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 Septem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....taxable person; and (b) the supplies made by the commission agent should be taxable. Generally, 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 fal....