INTRODUCTION The GST Act defines an Agent as a person including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.  So, who is a pure agent and why is a pure agent relevant under GST?  Broadly speaking, a...

[[ This is a content summary only. Visit my website for full links, other content, and more! ]]