Classification of Service — The Applicant is engaged in facilitating growers to auction their flowers at its company and buyers would come in person and check quality and bid. The applicant creates a platform for both growers and buyers who can earn great profits. It is funded by Centre and State to facilitate auction service and develop floriculture. The applicant takes 3.5% from growers and 1.5% from buyers as commission for the services rendered, i.e. auctioning of flowers, which is the main stream of revenue. Other incomes earned or accrued include interest, packing charges, registration charges, etc. The Applicant sought advance ruling on the question Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?. The authority ruled out that commission received by the applicant for facilitating the purchase and sale of cut flowers is exempted from GST. — International Flower Auction Bangalore Ltd., In Re… [2019] 16 TAXLOK.COM 162 (AAR-Karnataka)