GST on Commission for sale / purchase of Agriculture produce

In re  M/s Bhaktawar Mal Kamra & Sons (GST AAR 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 & Service Tax Act-2017 read with corresponding notification no. 43/2017 dated 14-11-2017 issued under Central Goods & Service Tax Act-2017. Ruling No GST registration required for commission agent supplying exempted agricultu...