Aggregate turnover in GST

If a taxable supply is made through an agent, is the value of this supply includible in the aggregate turnover of the agent or principal?
Replies (4)
it will add in the aggregate turnover of the principal

The supplies made by an agent on behalf of all his principals would have to be considered in the aggregate turnover of the agent while analyzing the threshold limits.

Explanation to section 22 says-

the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;

Thus the final supply made by agent to customer will be included in the turnover of the agent.

Thank you very much

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