Pigmy agents are employees of Bank and not business facilitators hence no GST leviable on commission

Karnataka Vikas Grameena Bank Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business facilitators and qualifies as employees of the Bank and hence commission paid to pigmy agents is clearly exempt from levy of GST in terms of Sl.No.1 of Schedule III. Accordingly, writ petition is allowed. Facts- The petitioner is a Regional Rural Bank established under the provisions of the Regional Rural Banks Act, 1976. On 09-08-2023, Form DRC-01A is issued by the 1st respondent for the financial yea...