Whether pigmy collection agent of co-op. banks are liable to take gst reg'n as pure agents?

Whether the activity of Pigmy Collection from Co-Op. Banks, comes under the Definition of Taxable Supplies of Goods & Services?

Yes they are liable to register as per section 24 clause vii-

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

Registration is compulsary irrespective of the turnover.

Sir,

Thanks for the reply.

One of the views is that since Deposit made to bank or Collection of Deposit on behalf of Bank is not a Taxable Supply of Goods & Services, GST Registration of Pigmy agent is not required.

Request your view on this Sir.

That is only if the bank's branch is situated in rural area. It is exempt via notification 12/2017-CT(R). Please read the following:-

Services by the following persons in respective capacities –
(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a);

Thank You Sir, for your quick response, this will help me a lot.