https://www.taxtmi.com/article/detailed?id=8330 The pure agent exclusion under the GST valuation rules applies only where the supplier acts as agent by contractual appointment, holds no title, does not use procured services for its own interest, and separately invoices amounts paid on the recipient's behalf. Toll and parking charges paid by a security services provider for its own vehicles failed this test because the supplier owned the vehicles, was the recipient of toll services enabling provision of its services, and lacked specific authorisation to act as the bank's pure agent; therefore those charges form part of the taxable value. en-us Thu, 17 Jan 2019 06:51:56 +0530 Thu, 17 Jan 2019 06:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8330 The pure agent exclusion under the GST valuation rules applies only where the supplier acts as agent by contractual appointment, holds no title, does not use procured services for its own interest, and separately invoices amounts paid on the recipient's behalf. Toll and parking charges paid by a security services provider for its own vehicles failed this test because the supplier owned the vehicles, was the recipient of toll services enabling provision of its services, and lacked specific authorisation to act as the bank's pure agent; therefore those charges form part of the taxable value. Articles Goods and Services Tax - GST Thu, 17 Jan 2019 06:51:56 +0530 https://www.taxtmi.com/article/detailed?id=8330