https://www.taxtmi.com/acts?id=24236 Expenditure incurred by a supplier as a pure agent of the recipient is excluded from the value of supply where the supplier pays a third party on recipient authorization, the payment is separately indicated in the invoice, and the supplies procured by the supplier as pure agent are additional to the services supplied on the supplier's own account. A "pure agent" must have a contractual agency, hold no title to procured goods or services, not use them for its own interest, and receive only the actual amounts incurred. en-us Mon, 03 Apr 2017 13:48:41 +0530 Fri, 19 May 2017 14:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24236 Expenditure incurred by a supplier as a pure agent of the recipient is excluded from the value of supply where the supplier pays a third party on recipient authorization, the payment is separately indicated in the invoice, and the supplies procured by the supplier as pure agent are additional to the services supplied on the supplier's own account. A "pure agent" must have a contractual agency, hold no title to procured goods or services, not use them for its own interest, and receive only the actual amounts incurred. Act-Rules Bills Mon, 03 Apr 2017 13:48:41 +0530 https://www.taxtmi.com/acts?id=24236