Selling Agent - GST Ready Reckoner - GST

For the purpose of GST For the purpose of Notification No. 12/2017- Central Tax (Rate) Dated 28th June 2017 The meaning of distributor or selling agent means - an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; It is also define under the Mega exemption notification - 25/2012 - Service Tax Dated 20th June 2012 Distributor or selling agent has the meaning assigned to them in clause ( c ) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section ( i ), v ide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery- organising State;