https://www.taxtmi.com/manuals?id=1711 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. en-us Wed, 09 Aug 2017 15:36:00 +0530 Mon, 17 Mar 2025 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1711 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. Manuals GST Wed, 09 Aug 2017 15:36:00 +0530 https://www.taxtmi.com/manuals?id=1711