Commission agent liable to pay tax on supply of raw cotton by an agriculturist on reverse charge basis

In re Bhaktawar Mal Kamra & Sons (GST AAAR Haryana) Whether commission agent, providing services in relation to sale or purchase of agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of raw cotton vide notification No. 121/ST-2, dated 14.11.2017 issued under Haryana Goods and Services Tax Act, 2017 read with corresponding notification No. 43/2017, dated 14.11.2017  issued under the Central Goods and Services Tax Act, 2017 read with Corresponding notification No. 43/2017, dated 14.11.2017 issued under th...