https://www.taxtmi.com/forum/issue?id=116584 Pure agent status under Rule 33 CGST requires a contractual agreement with the recipient, no title or use of procured services by the intermediary, and recovery only of actual expenditure; absence of such agreement and the presence of an intermediary service charge mean the intermediary is not a pure agent, so GST applies only to the intermediary's service/commission and the travel supplier's SAC and rate cannot be adopted by the intermediary, who should instead classify the service as Other Support Services. en-us Tue, 28 Jul 2020 23:32:42 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116584 Pure agent status under Rule 33 CGST requires a contractual agreement with the recipient, no title or use of procured services by the intermediary, and recovery only of actual expenditure; absence of such agreement and the presence of an intermediary service charge mean the intermediary is not a pure agent, so GST applies only to the intermediary's service/commission and the travel supplier's SAC and rate cannot be adopted by the intermediary, who should instead classify the service as Other Support Services. Discussion-Forum GST Tue, 28 Jul 2020 23:32:42 +0530 https://www.taxtmi.com/forum/issue?id=116584