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A commission agentwho does not inform his constituent as to the third party with whom he has entered into a contract on his behalf, rather he acts himself as the recipient of goods, has a personal interest of his own when he enters into a transaction in as much as he can also supply his own goods to the principal is liable for registration

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Registration under GST — Section 2(93), 2(105), 9(1),23 (1)(b) of GST, 2017; sections 2(6), 22(1),23, 24,97(2), 98 (1) of the CGST/HGST Act, 2017 - The Applicant sought advance Ruling on the question “Whether Commission agent, providing services in relation to sale or purchase of Agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of Raw Cotton vide notification no. 121/ST-2, dated 14-11-2017 issued under Haryana Goods & Service Tax Act-2017 read with corresponding notification no. 43/2017 dated 14-11-2017 issued under CGST. The Authority opined ”a commission agent who is making supplies on behalf of such agriculturist, who is not a taxable person, is not liable for compulsory registration under clause (vii) of section 24 of the CGST/HGST Act, 2017. However, if the aggregate turnover of supply of exempted as well as taxable goods by commission agents (Kachha Arhatia) exceeds the threshold limit, such commission agents shall be liable for registration as per section 22(1) of CGST/HGST Act, 2017“.—Bhaktawar Mal Kamra, In Re…. [2018] 02 TAXLOK.COM 065 (AAR-Haryana)