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    <title>Valuation of rent a cab services</title>
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    <description>Reimbursed toll, permit and parking charges collected by a rent a cab supplier must be included in the taxable value for GST. Exemption of the charge itself does not allow deduction from transaction value. The Pure Agent concept applies only if contractual and factual conditions are strictly met; otherwise such reimbursements are aggregated into the GST base.</description>
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