Pure agent exclusion from service value: conditions for excluding reimbursed third-party costs from taxable value. All expenditure or costs incurred by a service provider in supplying a taxable service form part of the consideration and are included in the taxable value, unless the provider qualifies as a pure agent and all prescribed conditions are met: contractual appointment as pure agent, recipient liability and authority for payment to third parties, separate invoice indication, no title or use by provider, recovery only of actual amounts, and procurement being additional to the provider's own services.