Pure agent principle: reimbursements for authorized third party costs can be excluded from supply value when strict conditions are met.

Exclusion of third party expenditures from the value of supply applies only when the supplier acts under a contractual mandate as a pure agent, does not hold title or use the procured goods or services for its own interest, and charges only the actual amounts incurred; additionally the supplier must make payments on recipient authorization, separately indicate such payments in the invoice, and show that such supplies are in addition to services supplied on the supplier's own account.

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