COMMISSION AGENTS OF GARLIC - EXPEMTED GOODS, Goods and Services Tax - GST

[Hardik Vora]

We are Commission agents of GARLIC which is exempted under GST bearing HSN code of 07032000.

We get good from Madhya Pradesh, Rajasthan & Gujurat from our clients on consignment & we sell it locally.

We charge commission per bag and lorry freight & godown expenses are all added in senders A/C by way of sale patti which we send them.

Under vat we used to show nil return in sales tax return wherein our purchase was 0 and sales was based on senders sale amount

My query is can we still keep filling return the same way & does our commission fall under the slab of GST as we deal only with Garlic & no other products. We are issuing sale bill with GSTIN of our customers too.

PLEASE HELP. THANK YOU

Posts / Replies

[SHIVKUMAR SHARMA]

You have to pay 18% GST on Commission received from Garlic Producer under service code 9961.

[Hardik Vora]

Garlic comes under exempted goods and under gst it states that any services relating to agricultural produce will be exempted & my source of income is commission I receive which will any way come under the purview of income tax

[Kishan Barai]

Do you issue invoice on commission Received ?? If no then you act as a pure agent , NO GST for you

[KASTURI SETHI]

See Heading No.9986 at serial no.54 (g) of notification no.12/17-Central Tax Rate dated 28.6.17. Stands exempted from GST