https://www.taxtmi.com/article/detailed?id=8530 Reimbursement of expenses is generally included in the value of supply and attracts GST unless the supplier qualifies as a pure agent, in which case payments made to third parties on recipient authorization, separately invoiced, procured in addition to the supplier's own services, and meeting the pure agent criteria (contractual agency, no title, no personal use, and recovery only of actual amounts) are excluded from value of supply. en-us Wed, 05 Jun 2019 06:02:36 +0530 Wed, 05 Jun 2019 06:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8530 Reimbursement of expenses is generally included in the value of supply and attracts GST unless the supplier qualifies as a pure agent, in which case payments made to third parties on recipient authorization, separately invoiced, procured in addition to the supplier's own services, and meeting the pure agent criteria (contractual agency, no title, no personal use, and recovery only of actual amounts) are excluded from value of supply. Articles Goods and Services Tax - GST Wed, 05 Jun 2019 06:02:36 +0530 https://www.taxtmi.com/article/detailed?id=8530