Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent - GST - TRADE NOTICE NO. 23/2018-19 (GST)

Government of India, Ministry of Finance, Department of Revenue Office of the Principal Commissioner, Central Goods Service Tax, Raipur G.S.T. Building, Dhamtari Road, Tikrapara, Raipur - 492001 (Chhattisgarh) F. No. IV (16)30-01/T.N./Tech/RPR/2018-19/ Raipur, Dated: 16.11.2018 TRADE NOTICE NO. 23/2018-19 (GST) Sub: Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent - Reg. Attention of the Trade and Industry is invited to Circular No. 73/47/2018 - GST dated: 05th November, 2018 issued under F.No. 20/16/04/2018-GST (copy enclosed) by the GST Policy wing of C.B.I.C., New Delhi in respect of scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent. 02. Contents of the aforesaid Circular may please be brought to the notice of members of your Association in particular and public in general. (V. K. SAXENA) PRINCIPAL COMMISSIONER