Spice More Trading Company ., In re
Date: April 1, 2025
Subject Matter
Commission earned by an auction house for conducting cardamom auctions is subject to GST@18%
Summary
M/s. Spice More Trading Company, a partnership firm licensed to conduct cardamom auctions under the Spices Board, sought an advance ruling regarding the GST applicability on the commission it earns from these auctions. They argued that their role as…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s. Spice More Trading Company, 11, KPXIV, Vattathara Buildings, Kumily-Munnar Road, Kumily, Idukki, Kerala-685509 (herein after referred to as “the applicant”) is a partnership firm, engaged in the business of conducting auctions for cardamom, licensed by the Spices Boar under Ministry of com- merce and industry. The applica…