AAR: Facilitating supply of cut flowers as commission agent, exempt from GST

Karnataka AAR holds that applicant’s service of facilitating the purchase and sale of cut flowers is covered under clause (g) of the entry 54 of the Notification No. 12/2017 - Central Tax (Rate) /State Notification (12/2017) No FD 48 CSL 2017 and hence exempt under GST; Referring to Circular No. 57/31/2018 - GST, AAR observes that the relationship between the applicant and the grower is a principal - agent relationship and the Applicant acts as commission agent; Finds that ...