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GST on commission of spices

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Kaushal Thakkar

5 Points Posted on 04 March 2020

Is commission agent of spices required to get compulsory registration under section 24?

If yes sac code?

Replies (3)

Quick Summary

This discussion clarifies whether spice commission agents need compulsory GST registration. According to Section 24 of the CGST Act, agents making taxable supplies on behalf of others are required to register. The relevant SAC code for this service is 9961.

Sai Supriya

21 Points Posted on 04 March 2020

If agent is issuing invoice in his own name, then need to register under GST compulsorily as per sec 24

SAC code: no idea

Spurto Consultancy Services

Consultant

1891 Points Posted on 04 March 2020

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;