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Commission agent is required to be registered u/s 22(1), but services provided by a commission agent for sale or purchase of agricultural produce is exempted. Dry chillies are classified under HSN 0904 and taxable @ 5%.

Classification of Goods — The Applicants are rendering the service of supplying dry chillies on behalf of farmers to the traders in the Byadgi A.P.M.C. Market of Karnataka as a commission agent. The Applicants sought Advance Ruling in respect of applicability of GST to the commission agents. The Authority ruled out that the applicant, being a commission agent, is required to be registered under Section 22(1) of CGST Act 2017. Further, the services provided by the applicant to the principal, for sale of dry chillies, which is an agricultural produce, to the buyer, on behalf of principal are exempted. — Morigeri Traders, In Re… [2019] 16 TAXLOK.COM 097 (AAR-Karnataka)