{"id":300,"date":"2020-06-17T04:53:58","date_gmt":"2020-06-16T23:23:58","guid":{"rendered":""},"modified":"2026-09-03T16:46:36","modified_gmt":"2026-09-03T16:46:36","slug":"principal-and-agent-under-gst","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/","title":{"rendered":"Know about Principal and agent under GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#What_are_the_principals_and_agents_in_GST\" >#What are the principals and agents in GST?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#In_the_GST_Act_there_is_a_rule_to_pay_GST_tax_on_the_supply_made_by_any_Principal_or_Agent_In_this_article_we_are_describing_what_are_the_principal_and_agents_in_GST_What_are_the_rules_for_determining_the_tax_on_the_supply_of_any_goods_or_services_on_their_behalf\" >In the GST Act, there is a rule to pay GST tax on the supply made by any Principal or Agent. In this article, we are describing what are the principal and agents in GST. What are the rules for determining the tax on the supply of any goods or services on their behalf?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#What_is_the_principal_in_GST\" >#What is the principal in GST?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#According_to_the_definition_given_in_the_GST_Act_a_principal_is_a_person_or_businessman_in_whose_name_an_agent_or_seller_transacts_goods_or_services_The_principal_place_of_business_is_also_mentioned_in_the_certificate_of_registration_For_example_an_automobile_companys_dealership_store_Here_the_automobile_company_is_the_chief_and_the_dealership_store_sells_its_goods_as_an_agent_of_that_company\" >According to the definition given in the GST Act, a principal is a person or businessman, in whose name an agent or seller transacts goods or services. The principal place of business is also mentioned in the certificate of registration. For example, an automobile company&#8217;s dealership store. Here the automobile company is the chief and the dealership store sells its goods as an agent of that company.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#What_is_an_agent_in_GST\" >#What is an agent in GST?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#In_the_GST_Act_the_word_%E2%80%9CAgent%E2%80%9D_is_prescribed_for_such_person_who_works_as_a_representative_of_a_business_owner_salesperson_commission_agent_broker_agent_or_Del_Credere_Agent_or_any_other_person_with_similar_responsibilities_In_the_event_of_any_transaction_between_the_principal-principal_or_between_the_principal-agent_or_between_the_agent-agent_it_is_the_rule_to_repay_the_GST\" >In the GST Act, the word &#8220;Agent&#8221; is prescribed for such person, who works as a representative of a business owner, salesperson, commission agent, broker, agent, or Del Credere Agent or any other person with similar responsibilities. In the event of any transaction between the principal-principal or between the principal-agent or between the agent-agent, it is the rule to repay the GST.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#What_is_Del_Credere_Agency\" >#What is Del Credere Agency?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#The_term_A_del_Credere_agency_is_used_for_a_person_who_not_only_plays_the_role_of_principals_seller_or_broker_as_an_agent_but_also_becomes_a_guarantor_on_behalf_of_his_principal_in_deals_with_a_party\" >The term A del Credere agency is used for a person who not only plays the role of principal&#8217;s seller or broker as an agent but also becomes a guarantor on behalf of his principal in deals with a party.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#How_does_the_assessment_rule_determine_GST_liability\" >#How does the assessment rule determine GST liability?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#In_the_event_of_a_transaction_by_the_principal_or_agent_the_valuationassessment_rule_is_used_to_determine_the_liability_Sometimes_agents_and_their_principals_are_jointly_responsible_for_paying_GST_tax_because_they_have_GST_registration_Sometimes_both_are_responsible_for_paying_GST_separately\" >In the event of a transaction by the principal or agent, the valuation\/assessment rule is used to determine the liability. Sometimes agents and their principals are jointly responsible for paying GST tax because they have GST registration. Sometimes both are responsible for paying GST separately.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#According_to_the_valuation_rule_the_price_of_supply_for_GST_will_be_considered_as_follows\" >According to the valuation rule, the price of supply for GST will be considered as follows-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#Goods_and_services_open_market_value_In_the_deal_90_of_the_price_charged_to_the_customer\" >Goods and services\u2019 open market value\n\n\nIn the deal, 90% of the price charged to the customer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#For_clarification_its_explained_with_an_example\" >For clarification, it\u2019s explained with an example-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#Shrinivas_has_his_own_detergent_business_Kuldeep_Srivastava_works_for_him_as_a_salesperson_Here_Shrinivas_will_be_considered_the_principal_and_Kuldeep_Srivastava_agent\" >Shrinivas has his own detergent business. Kuldeep Srivastava works for him as a salesperson. Here, Shrinivas will be considered the principal and Kuldeep Srivastava agent.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#In_a_transaction_agent_Kuldeep_Srivastava_supplied_detergent_for_Rs_4000_per_quintal_Rajat_Saxena_another_detergent_supplier_does_the_same_detergent_at_Rs_3800_per_quintal\" >In a transaction, agent Kuldeep Srivastava supplied detergent for Rs 4000 per quintal. Rajat Saxena, another detergent supplier, does the same detergent at Rs 3800 per quintal.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#Now_the_open_market_value_of_detergent_for_Shrinivas_here_will_be_considered_as_Rs_3800_This_will_be_equal_to_the_price_sold_by_Silver_If_Shrinivas_chooses_the_option_of_90_percent_then_the_price_of_supply_for_him_will_be_Rs_3600_90_percent_of_4000\" >Now the open market value of detergent for Shrinivas here will be considered as Rs 3800. This will be equal to the price sold by Silver. If Shrinivas chooses the option of 90 percent, then the price of supply for him will be Rs. 3600 (90 percent of 4000)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/#Comparing_the_two_options_opting_for_open_market_value_is_a_loss_deal_for_them_A_90_percent_option_would_be_better_for_him_On_choosing_the_first_option_the_price_of_their_goods_will_be_fixed_at_Rs_3800_per_quintal_assuming_GST_Whereas_on_choosing_the_second_option_the_GST_will_be_fixed_at_just_Rs_3600_per_quintal\" >Comparing the two options, opting for open market value is a loss deal for them. A 90 percent option would be better for him. On choosing the first option, the price of their goods will be fixed at Rs 3800 per quintal assuming GST. Whereas, on choosing the second option, the GST will be fixed at just Rs 3600 per quintal.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_principals_and_agents_in_GST\"><\/span><b>#What are the principals and agents in GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"In_the_GST_Act_there_is_a_rule_to_pay_GST_tax_on_the_supply_made_by_any_Principal_or_Agent_In_this_article_we_are_describing_what_are_the_principal_and_agents_in_GST_What_are_the_rules_for_determining_the_tax_on_the_supply_of_any_goods_or_services_on_their_behalf\"><\/span>In the GST Act, there is a rule to pay GST tax on the supply made by any Principal or Agent. In this article, we are describing what are the principal and agents in GST. What are the rules for determining the tax on the supply of any goods or services on their behalf?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_principal_in_GST\"><\/span><b>#What is the principal in GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"According_to_the_definition_given_in_the_GST_Act_a_principal_is_a_person_or_businessman_in_whose_name_an_agent_or_seller_transacts_goods_or_services_The_principal_place_of_business_is_also_mentioned_in_the_certificate_of_registration_For_example_an_automobile_companys_dealership_store_Here_the_automobile_company_is_the_chief_and_the_dealership_store_sells_its_goods_as_an_agent_of_that_company\"><\/span>According to the definition given in the GST Act, a principal is a person or businessman, in whose name an agent or seller transacts goods or services. The principal place of business is also mentioned in the certificate of registration. For example, an automobile company&#8217;s dealership store. Here the automobile company is the chief and the dealership store sells its goods as an agent of that company.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"What_is_an_agent_in_GST\"><\/span><b>#What is an agent in GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"In_the_GST_Act_the_word_%E2%80%9CAgent%E2%80%9D_is_prescribed_for_such_person_who_works_as_a_representative_of_a_business_owner_salesperson_commission_agent_broker_agent_or_Del_Credere_Agent_or_any_other_person_with_similar_responsibilities_In_the_event_of_any_transaction_between_the_principal-principal_or_between_the_principal-agent_or_between_the_agent-agent_it_is_the_rule_to_repay_the_GST\"><\/span>In the GST Act, the word &#8220;Agent&#8221; is prescribed for such person, who works as a representative of a business owner, salesperson, commission agent, broker, agent, or <b>Del Credere Agent<\/b> or any other person with similar responsibilities. In the event of any transaction between the principal-principal or between the principal-agent or between the agent-agent, it is the rule to repay the GST.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"What_is_Del_Credere_Agency\"><\/span><b>#What is Del Credere Agency?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"The_term_A_del_Credere_agency_is_used_for_a_person_who_not_only_plays_the_role_of_principals_seller_or_broker_as_an_agent_but_also_becomes_a_guarantor_on_behalf_of_his_principal_in_deals_with_a_party\"><\/span>The term A del Credere agency is used for a person who not only plays the role of principal&#8217;s seller or broker as an agent but also becomes a guarantor on behalf of his principal in deals with a party.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"How_does_the_assessment_rule_determine_GST_liability\"><\/span><b>#How does the assessment rule determine GST liability?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"In_the_event_of_a_transaction_by_the_principal_or_agent_the_valuationassessment_rule_is_used_to_determine_the_liability_Sometimes_agents_and_their_principals_are_jointly_responsible_for_paying_GST_tax_because_they_have_GST_registration_Sometimes_both_are_responsible_for_paying_GST_separately\"><\/span>In the event of a transaction by the principal or agent, the valuation\/assessment rule is used to determine the liability. Sometimes agents and their principals are jointly responsible for paying GST tax because they have <a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\"><b><font color=\"#0000ff\">GST registration<\/font><\/b><\/a>. Sometimes both are responsible for paying GST separately.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"According_to_the_valuation_rule_the_price_of_supply_for_GST_will_be_considered_as_follows\"><\/span><b style=\"background-color: rgb(255, 255, 255);\"><font color=\"#ff0000\">According to the valuation rule, the price of supply for GST will be considered as follows-<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Goods_and_services_open_market_value_In_the_deal_90_of_the_price_charged_to_the_customer\"><\/span>\n<ul>\n<li>Goods and services\u2019 open market value<\/li>\n<\/ul>\n<ul>\n<li>In the deal, 90% of the price charged to the customer<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"For_clarification_its_explained_with_an_example\"><\/span><b>For clarification, it\u2019s explained with an example-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Shrinivas_has_his_own_detergent_business_Kuldeep_Srivastava_works_for_him_as_a_salesperson_Here_Shrinivas_will_be_considered_the_principal_and_Kuldeep_Srivastava_agent\"><\/span>Shrinivas has his own detergent business. Kuldeep Srivastava works for him as a salesperson. Here, Shrinivas will be considered the principal and Kuldeep Srivastava agent.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"In_a_transaction_agent_Kuldeep_Srivastava_supplied_detergent_for_Rs_4000_per_quintal_Rajat_Saxena_another_detergent_supplier_does_the_same_detergent_at_Rs_3800_per_quintal\"><\/span>In a transaction, agent Kuldeep Srivastava supplied detergent for Rs 4000 per quintal. Rajat Saxena, another detergent supplier, does the same detergent at Rs 3800 per quintal.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Now_the_open_market_value_of_detergent_for_Shrinivas_here_will_be_considered_as_Rs_3800_This_will_be_equal_to_the_price_sold_by_Silver_If_Shrinivas_chooses_the_option_of_90_percent_then_the_price_of_supply_for_him_will_be_Rs_3600_90_percent_of_4000\"><\/span>Now the open market value of detergent for Shrinivas here will be considered as Rs 3800. This will be equal to the price sold by Silver.<br \/>If Shrinivas chooses the option of 90 percent, then the price of supply for him will be Rs. 3600 (90 percent of 4000)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Comparing_the_two_options_opting_for_open_market_value_is_a_loss_deal_for_them_A_90_percent_option_would_be_better_for_him_On_choosing_the_first_option_the_price_of_their_goods_will_be_fixed_at_Rs_3800_per_quintal_assuming_GST_Whereas_on_choosing_the_second_option_the_GST_will_be_fixed_at_just_Rs_3600_per_quintal\"><\/span>Comparing the two options, opting for open market value is a loss deal for them. A 90 percent option would be better for him. On choosing the first option, the price of their goods will be fixed at Rs 3800 per quintal assuming GST. Whereas, on choosing the second option, the GST will be fixed at just Rs 3600 per quintal.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>#What are the principals and agents in GST? In the GST Act, there is a rule to pay GST tax on the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":546,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Know about Principal and agent under GST<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/principal-and-agent-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know about Principal and agent under GST\" \/>\n<meta property=\"og:description\" content=\"#What are the principals and agents in GST? 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