Section 17(9) in Gujarat Value Added Tax Rules, 2006
(9)When a commission agent purchases taxable goods on behalf of his principal, he shall issue to his principal a tax invoice indicating the value of the goods purchased and indicating separately the amount of tax charged in the original tax invoice of the goods so purchased and shall be liable to pay the tax under section 7 accordingly:Provided that the commission agent may claim tax credit of the amount of tax charged separately on such purchase by the selling dealer in his tax period in which a tax invoice under this sub-rule is issued by him to his principal.
