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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Supply of Raw cotton - reverse charge mechanism - a commission ...


Commission Agents Must Pay Tax on Raw Cotton via Reverse Charge u/s 22(1) When Registered.

July 27, 2019

Case Laws     GST     AAR

Supply of Raw cotton - reverse charge mechanism - a commission agent who becomes liable for registration under Section 22(1) of the Acts ibid, shall also become liable to pay tax on supply of raw cotton by an agriculturist on reverse charge basis being a registered person.

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