What is value of supply in r/o kachha arhatia in mandi

what is the value of supply in case of kachha arhatia in mandi.
whether it is commission received for such supply or vale of goods supplied is to be included with commission and labour.
Replies (1)
  • For the Kachha Arhatia: Their "value of supply" is primarily the commission and fees they charge for their agency services.

  • For the Goods: The goods themselves (agricultural produce) are often exempt from GST, and the transaction between the farmer and the buyer is distinct from the service provided by the agent.

  • Mandi Fees: While some interpretations suggest including statutory levies in the transaction value under Section 15(2)(a), this remains a point of contention depending on whether the fee is considered a charge incidental to the sale and whether it is a levy on the seller or the purchaser.

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