Pure agent treatment excludes reimbursed third-party costs from taxable value when contractual, authorization, and invoice conditions are met.

The document defines Pure Agent under CGST Rule 33 and Service Tax Rule 5(2) and specifies conditions for excluding reimbursed third party expenditures from the value of supply or taxable service: contractual agency with recipient authorisation, absence of title or use by the supplier, separate invoicing of payments made to third parties, recovery limited to actual amounts paid, and that procured supplies are additional to the supplier's own services; the service tax rule lists eight detailed conditions and accompanying illustrations.

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