Bhaktawar Mal Kamra & Sons ., In re
Date: August 30, 2018
Subject Matter
Pucca Arhatia who acts himself as the recipient of goods is liable for registration
Summary
Whether Commission agent, providing services in relation to sale or purchase of Agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of Raw Cotton vide notification no…
1. The applicant is engaged in business of Commission agents wherein they are engaged in business of providing services to the farmers for selling the agriculture produce to various buyers being the traders, manufacturers or stockiest. The goods are also purchase by government under various welfare schemes e.g., Paddy and/or wheat. 2. The farmer, being cultivator, brings the goods in area notified…