AAR: ‘Dry chillies”an ‘agricultural produce’; APMC agent liable to get registered under GST

Oct 15,2019

Karnataka AAR holds that the applicant, being a commission agent, supplying dry chillies on behalf of farmers to traders qualify as an ‘agent’ in terms of Para 3 of Schedule I to CGST Act 2017, required to be registered u/s 22(1) of CGST Act, 2017; Notes that applicant has the authority to pass the title of goods on behalf of the principal to the buyer, as the invoice to buyer/trader is raised in their own name; In the instant case, since the Principal i.e. farmer is not ...

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