MY CLIENT IS A REGISTERED DEALER AND ACT AS PUCCA ARHATIYA AND PURCHASES AND SALES AGRICULTURE PRODUCE IN HIS OWN NAME ON BEHALF OF ANOTHER REGISTERED PERSON UNDER GST AND CHARGES COMMISSION FOR HIS SERVICES. WHAT WILL BE THE GST RATE FOR COMMISSION CHARGED AND WHAT WILL BE HSN CODE? CAN HE AVAIL EXEMPTION PROVIDED TO KACCHA ARHATIYA ON HIS COMMISSION ON SALE AND PURCHASE OF AGRICULTURE PRODUCE.

Reply— As per Notification no.12/2017- Central Tax (Rate) dated 28.06.2017 services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce is exempt under GST. 

Commission income other than above attract 18% GST under SAC 9986.