Ashoka Enterprises appoints Babulal to procure certain goods for them. Babulal identifies various suppliers who can provide such goods and asks Chetna Enterprises to send the goods and issue the invoice directly to Ashok

CS Executive · Tax Laws · PYQS · December 2021
Ashoka Enterprises appoints Babulal to procure certain goods for them. Babulal identifies various suppliers who can provide such goods and asks Chetna Enterprises to send the goods and issue the invoice directly to Ashoka Enterprises. Examine and state in the context of CBIC Circular No. 57/31/2018-GST and provisions of CGST Act, 2017 the act of Babulal in this case be treated as of __________.
(A) Middlemen
(B) Procurement Agent
(C) Pure Agent
(D) Broker

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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