GST on commission of spices

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.

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

SAC code: no idea

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;

 

SAC code 9961

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