GST implications on Supply to C & F agent
04 June 2020
Please advise whether we can Supply Material i.e. InterState as well as Intra- State under Delivery challan to C&F agent's GSTIN. As per circular no 57/2018 wherein the clause is mentioned that “Where the invoice for further supply is being issued by the agent in his name in cases where the invoice is issued by the agent to the customer in the name of the principal, such agent shall not fall within the ambit of Schedule I of the CGST Act”.
Here also the C&F agent will supply material and raise Invoice to the Customer in the name of Principal only. Therefore please advise as mentioned above whether such supply can be made under GST Delivery challan to C&F where the material will be stored and Schedule I of CGST Act will not be applicable in this case. If not then the clause mentioned above will be applicable for which Categories.