GST on commission of spices

Section 24 of the CGST Act, 2017:

Compulsory registration in certain cases.

“Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––

(i)…..

……..

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;