Section No. 7 - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
57/31/2018 - GST 04.09.2018 |
Scope of Principal-Agent Relationship in the context of Schedule I of the CGST Act-Reg |
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73/47/2018 - GST 05.11.2018 |
Scope of Principal and Agent Relationship Under Schedule I of the CGST Act, 2017 in the context of Del-Credere-Agent-Reg |
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210/4/2024 - GST 26.06.2024 |
Clarification on Valuation of Supply of Import of Services by a related person where recipient is eligible to full Input Tax Credit-Reg |