https://www.taxtmi.com/forum/issue?id=113345 Reimbursements of air or train tickets are excluded from taxable value only when the supplier qualifies as a pure agent: acting on recipient authorisation, separately indicating third party payments in the invoice, procuring supplies in addition to its own services, holding no title, and receiving only the actual amount incurred. If these conditions are not met-such as where travel is in the supplier's name to enable service-ticket reimbursements form part of the consideration and attract GST; input tax credit treatment depends on the general input tax credit provisions. en-us Wed, 24 Jan 2018 20:07:25 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113345 Reimbursements of air or train tickets are excluded from taxable value only when the supplier qualifies as a pure agent: acting on recipient authorisation, separately indicating third party payments in the invoice, procuring supplies in addition to its own services, holding no title, and receiving only the actual amount incurred. If these conditions are not met-such as where travel is in the supplier's name to enable service-ticket reimbursements form part of the consideration and attract GST; input tax credit treatment depends on the general input tax credit provisions. Discussion-Forum GST Wed, 24 Jan 2018 20:07:25 +0530 https://www.taxtmi.com/forum/issue?id=113345