AAR : No GST on ‘commission agent’ for sourcing agri-produce for NAFED

Rajasthan AAR holds applicant as not liable to GST on providing services for procurement of agricultural produce (i.e. oilseeds and pulses) from farmers either itself or through Kray Vikray Sahakari Samiti (KVSS) on behalf of its Principal National Agriculture Co-operative Marketing Federation of India Ltd. (NAFED) under government schemes of MSP and PSS; Accordingly, the applicant receives commission at 2% from NAFED for procurement of agricultural produce, out of which 1% i...