GST on Commission, Goods and Services Tax - GST

[Rajesh Kumar]

Sir/Madam

If a government department purchases wheat , mustard and other agricultural products through authorized agents available in Anaj Mandi and pays the value of goods directly in the farmers account . In this process that government department pays commission to that agents.
My question is whether that commission agents are liable to GST on the amount received as commission?

Posts / Replies

[KASTURI SETHI]

Answer is NO. See Board's Circular no.57/31/2018-GST dated 4.9.18 (Para no.9 illustration scenario.4) and corrigendum issued vide CBEC/20/16/04/2018-GST dated 05.11.18. Pl. go through circular thoroughly.

[Shilpi Jain]

Services provided by commission agents in respect of agricultural produce buying and selling is exempt