https://www.taxtmi.com/caselaws?id=386222 AAR Maharashtra ruled that GST is applicable on both reimbursement of expenses and management fees charged by the applicant. The Authority held that the applicant is not a pure agent as they make payments to vendors for supplies received by them, not on behalf of the recipient. Reimbursements for establishment costs like salaries, rent, and office expenses constitute additional consideration for services and are includible in transaction value under Section 15 of CGST Act. Management fees are also subject to GST as the applicant functions as an intermediary, with place of supply being in taxable territory under Section 13(8)(b) of IGST Act. en-us Fri, 23 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386222 AAR Maharashtra ruled that GST is applicable on both reimbursement of expenses and management fees charged by the applicant. The Authority held that the applicant is not a pure agent as they make payments to vendors for supplies received by them, not on behalf of the recipient. Reimbursements for establishment costs like salaries, rent, and office expenses constitute additional consideration for services and are includible in transaction value under Section 15 of CGST Act. Management fees are also subject to GST as the applicant functions as an intermediary, with place of supply being in taxable territory under Section 13(8)(b) of IGST Act. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386222