Agent - GST Ready Reckoner - GST

As per Section 2(5) of CGST Act, 2017 Agent means a person including- a factor, broker, commission agent, arhatia, del credere agent , an auctioneer or any other mercantile agent , by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another. As per Education guide issued dated 20th June 2012 - 4.5.1 Would activities of a commission agent or a clearing and forwarding agent who sells goods on behalf of another for a commission be included in trading of goods? No. The services provided by commission agent or a clearing and forwarding agent are not in the nature of trading of goods. These are auxiliary for trading of goods. In terms of the provision of clause (1) of section 66F reference to a service does not include reference to a service used for providing such service. (For guidance on clause (1) of section 66F please refer to Guidance Note 9) Moreover the title in the goods never passes on to such agents to come within the ambit of trading of goods.