Inclusions / Exclusions of certain expenditures or costs – Reimbursement of expenses / pure agent

Pure agent exclusion preserves reimbursement outside service value when conditions for pure agency and invoice disclosure are satisfied.

Rule 5 treats all expenditures incurred by a service provider in providing taxable services as consideration included in taxable value, while sub rule (2) excludes reimbursement where the provider acts as a pure agent and specified conditions are satisfied: payment to third party on recipient's behalf, recipient's use and liability, recipient's authorization and knowledge, separate invoice indication, recovery of only actual amounts, and procurement being additional to provider's own services.