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Commission earned from auctioning of flowers is exempt from GST
Case Law Details
- Case Name
- In re International Flower Auction Bangalore (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 International Flower Auction Bangalore (GST AAR Karnataka)
Whether the Commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?
The commission received by the applicant for facilitating the purchase and sale of cut flowers is covered under clause (g) of the entry 54 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempted from CGST. Similarly, the services ar...
