The applicant merely acts as a facilitator between the buyer and the recipient and charges its brokerage/ commission on sale and purchase of agriculture produce. The services of the applicant are not exempt
Classification of service— In the instant case, the applicant is engaged in provision of the Brokerage services/intermediary services in relation to sale and purchase of commodities mainly agricultural produce.
Question on which Advance Ruling is sought:
Whether the services of supplier are exempt in purview of exemption notification no 12/2017 (CT Rate) dated 28.06.2017.
The applicant has submitted that it is neither acting as an agent for the supplier nor for the buyer (recipient). The tax invoices are issued by the supplier in the name of the recipient. The applicant merely acts as a facilitator between the buyer and the recipient and charges its brokerage/ commission. It has nothing to do with the goods supplied or received.
Held that— Since, the applicant is not a commission agent, the services rendered by it are not covered under point (g) of the description of services mentioned at Serial No. 54 of exemption Notification 12/2017 CT (Rate) dated 28.06.2017.
The services of the applicant (supplier) are not exempt under the purview of exemption Notification No. 12/2017 CT (Rate) dated 28.06.2017.
The applicant merely acts as a facilitator between the buyer and the recipient and charges its brokerage/ commission on sale and purchase of agriculture produce. The services of the applicant are not exempt
Classification of service— In the instant case, the applicant is engaged in provision of the Brokerage services/intermediary services in relation to sale and purchase of commodities mainly agricultural produce.
Question on which Advance Ruling is sought:
Whether the services of supplier are exempt in purview of exemption notification no 12/2017 (CT Rate) dated 28.06.2017.
The applicant has submitted that it is neither acting as an agent for the supplier nor for the buyer (recipient). The tax invoices are issued by the supplier in the name of the recipient. The applicant merely acts as a facilitator between the buyer and the recipient and charges its brokerage/ commission. It has nothing to do with the goods supplied or received.
Held that— Since, the applicant is not a commission agent, the services rendered by it are not covered under point (g) of the description of services mentioned at Serial No. 54 of exemption Notification 12/2017 CT (Rate) dated 28.06.2017.
The services of the applicant (supplier) are not exempt under the purview of exemption Notification No. 12/2017 CT (Rate) dated 28.06.2017.