Commission Earned by Cardamom Auctioneers liable to GST: Kerala AAR

In re Spice More Trading Company (GST AAR Kerala) In the case of Spice More Trading Company, the Kerala Authority for Advance Ruling (AAR) examined whether the commission earned by a licensed cardamom auctioneer is exempt from GST under Notification No. 12/2017-Central Tax (Rate). The applicant, a partnership firm authorized by the Spices Board to conduct cardamom auctions, claimed that their services fall under Entry 54(g) of the notification, which exempts services provided by commission agents for the sale or purchase of agricultural produce. They argued that cardamom qualifies as agricultu...