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of <h1>GST Rules: Pure Agent Costs Excluded from Service Supply Value if Specific Conditions Met Under Rule 33</h1> In determining the value of supply of services by a pure agent under GST rules, any costs incurred by the supplier as a pure agent for the recipient are excluded from the value of supply if certain conditions are met. These conditions include acting as a pure agent authorized by the recipient, separately indicating payments in the invoice, and procuring supplies in addition to their own services. A pure agent is defined as one who contracts to incur costs for the recipient without holding title to the goods or services, not using them for personal interest, and only receiving reimbursement for actual expenses incurred.
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