TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding Pure Agent Role Under GST: Rule 33 and Its Impact on Supply Value and Tax Compliance</h1> The Pure Agent concept under GST, as per Rule 33 of the CGST Rules, allows certain expenditures incurred by an agent on behalf of a recipient to be excluded from the value of supply, provided specific conditions are met. A pure agent makes payments to third parties authorized by the recipient and seeks reimbursement without adding these costs to their own supply value. This exclusion is contingent upon the agent acting solely on behalf of the recipient, with costs separately indicated on invoices. This affects the GST charged and the aggregate turnover, impacting registration thresholds. Compliance with these conditions ensures only the actual service value is taxed.
TaxTMI 
TaxTMI 
