Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]

Pure agent exclusion under GST: reimbursements excluded from taxable value when statutory conditions and invoicing requirements are satisfied.

Determination of value under GST permits exclusion of expenditures incurred as a pure agent under Rule 33, provided the supplier procures third party supplies on the recipient's authorization, does not use them for own interest, receives only actuals, and satisfies three conditions: payment on recipient authorization, separate indication in the invoice, and that the procured supplies are additional to the supplier's own services. Failure to meet these conditions requires inclusion of such expenditures in the taxable value, affecting GST charged and aggregate turnover.