https://www.taxtmi.com/caselaws?id=387273 The Authority ruled that the activity of collecting exam fees from students and remitting them to universities without any value addition qualifies as a service provided as a pure agent. Therefore, the value of this service is excluded from the taxable value of the applicant as per Rule 33 of the Central GST Rules and Karnataka GST Rules. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387273 The Authority ruled that the activity of collecting exam fees from students and remitting them to universities without any value addition qualifies as a service provided as a pure agent. Therefore, the value of this service is excluded from the taxable value of the applicant as per Rule 33 of the Central GST Rules and Karnataka GST Rules. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387273