Liability for GST registration in case of commission agent dealing in the sale of land.

This query is : Open

Chartered Accountant (Querist)
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16 April 2025 Q.1 A commission agent dealing in the sale of land, being immovable property, is he liable for payment of GST on commission so earned & taking compulsory registration even if turnover is below 20 Lakhs?
This question arises in terms of the definition of " Agent" under Section 2[5], under Section 7 and Entry No. 5 of the Schedule III, who is supposed to deal only in goods or services. Land, not being goods, is it sustainable to demand GST on such commission? Please clarify.

Q.2 Can commission agent of land take the full value of consideration firstly in his account, then deduct his commission & then further transfer the balance amount to original owner of land, what will be treated as turnover of the agent then?