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of <h1>Understanding 'Pure Agent' Role in GST: Contractual Expenses, Reimbursement Rules, and Supply Value Exclusions Explained</h1> A 'Pure Agent' under GST and Service Tax rules is defined as an individual who enters into a contractual agreement with a recipient to incur expenses on their behalf during the supply of goods or services. This agent does not hold title to the goods or services, does not use them for personal interest, and only receives reimbursement for actual costs incurred. Expenses incurred by a pure agent are excluded from the value of supply if specific conditions are met, including separate invoicing and authorization by the recipient. Various illustrations clarify the distinction between pure agents and service providers acting on their own account.
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