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Supply on behalf of another Person (Principal - Agency Transactions)


Article 8 states that

If Taxable person

(a) Supplies or Receives goods or services in his own name or on behalf of another person, or

(b) Supplies Goods or Services in the name of or on account of another person


he shall be treated as supplier or receiver as per VAT Law as the case may be. In simple words, all the provisions of Law shall be applicable to Agent as if he is the original supplier or receiver)

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