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Receipt of Dry chilies from farmers & supply to traders-GST Registration as agent applicable
Case Law Details
- Case Name
- In re Morigeri Traders (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Morigeri Traders (GST AAR Karnataka)
1) Whether the applicant is required to be registered under the GST Act? If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?
The applicant, being a commission agent, is required to be registered under Section 22(1) of CGST Act 2017, as they qualify to be an agent in terms of para 3 of Schedule I to the CGST Act 2017.
2) Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial N...
