GST Filing Guide for Commission Agents in Fruit & Vegetable Mandi (2026)

GST compliance for mandi commission agents is one of the most misunderstood topics in Indian agricultural trade. This guide cuts through the confusion and tells you exactly what you need to do — and how software like MandiGrow makes it automatic.

Are Commission Agents Required to Register for GST?

Yes. If your aggregate annual turnover (commission income) exceeds ₹20 lakh (₹10 lakh for special category states), you must register for GST. Importantly, the turnover of agricultural produce you sell on behalf of farmers is not counted in your aggregate turnover for GST registration purposes — only your commission income is.

What is Mandi Tax (Cess) and is it Different from GST?

Mandi Tax (also called APMC Cess or Market Cess) is a separate levy charged by state APMCs on the value of agricultural produce sold. It is not GST. It varies by state and commodity. In Andhra Pradesh, for example, it ranges from 1–2%. MandiGrow auto-calculates Mandi Cess per transaction based on your state settings.

GSTR-1 for Commission Agents — What to Report

1. Taxable commission income: Report your commission earned on B2B sales under the appropriate HSN code (9986 for agri services).
2. Transport and storage charges: If you charge buyers for transport or cold storage, these are taxable services.
3. Exempt sales: The value of agricultural produce sold (not your commission) is exempt from GST and reported in the exempt supply column.

How MandiGrow Automates GST for Commission Agents

With MandiGrow, every sale entry automatically tags the commission portion with the correct GST rate and HSN code. At the end of the month, you click one button and get a GSTR-1 JSON file ready to upload to the GST portal. No spreadsheets, no manual calculation, no last-minute panic.

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