@ Mr.Raj
Thnx for welcoming everyone suggestion,
Acc. to Your recommended Circular
The term “agent” has been defined under sub-section (5) of section 2 of the CGST Act as
follows:
“agent” means 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.
Where the invoice for further supply is being issued by the agent in his
name then, any provision of goods from the principal to the agent would fall within the fold of the said
entry. However, it may be noted that in cases where the invoice is issued by the agent to the customer in
the name of the principal, such agent shall not fall within the ambit of Schedule I of the CGST Act.
As per circular it's fall under defination of agent but not fall in entry I'm Sch-I that means if this entry fall under Sch-I then, principal have to issue invoice to agent and agent can take ITC on that and agent have to register under sec 24
but in present case it's not lies under agent as in Sch-I
but acc. to me This is Intra state supply...
as agent is also consider in defination of supplier
and Yes Place of supply will be Maharashtra , actually while typing the answer Person selling goods in Gujrat remain in mind that why
because as we know that Place of supply for goods where the delivery of goods terminates .