https://www.taxtmi.com/forum/issue?id=116533 The issue is whether fuel expenses borne by the supplier and deducted from agreed rent are excluded from taxable value or must be included as consideration. One viewpoint invokes the Pure Agent concept under Rule 33 and valuation principles; another suggests showing fuel reimbursements as non taxable in returns given the postponement of diesel and petrol levy. Taxpayers should assess whether the fuel element qualifies as a pure agent reimbursement or must be aggregated with rent, and may disclose such receipts as non GST in GSTR 1 and GSTR 3B, subject to potential challenge. en-us Mon, 13 Jul 2020 17:33:45 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116533 The issue is whether fuel expenses borne by the supplier and deducted from agreed rent are excluded from taxable value or must be included as consideration. One viewpoint invokes the Pure Agent concept under Rule 33 and valuation principles; another suggests showing fuel reimbursements as non taxable in returns given the postponement of diesel and petrol levy. Taxpayers should assess whether the fuel element qualifies as a pure agent reimbursement or must be aggregated with rent, and may disclose such receipts as non GST in GSTR 1 and GSTR 3B, subject to potential challenge. Discussion-Forum GST Mon, 13 Jul 2020 17:33:45 +0530 https://www.taxtmi.com/forum/issue?id=116533