If Any Broker, Agent or Commission Agent, Canvassing Agent charges Commission or brokerage on Services provided by him for purchasing Agricultural Produce like Chana, Chana dal or Jeera, Variyali from various traders. Is there any GST leviable on Such service provided by him? 1. If Commission agent is a Registered person under GST and if Commission agent is not a registered person under GST?

Reply— Services provided by Commission agent for sale and purchase of agricultural produce is exempted vide notification number 12/2017-CT(Rate) dated 28.06.2017 under entry 54.

As per circular no. 16/16/2017 dated 15.11.2017, whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce.

However as per notification No.21/2019–Central Tax (Rate) Dated 30th September, 2019, services by way of storage or warehousing of cereals, Pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as Cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea is exempt form GST.

Since it is an exempted service registered person is not liable to pay any taxes.