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    <title>2020 (9) TMI 585 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The case involved issues regarding the classification of services provided by the applicant, the applicability of GST on fuel reimbursements, and whether the applicant acts as a &#039;pure agent&#039; under GST rules. The ruling determined that the fuel costs reimbursed by the customer should be included in the value of taxable services as part of the consideration for the services provided. The applicant did not meet the conditions to be considered a &#039;pure agent&#039; as the reimbursement for fuel costs was essential for providing the rental services and was not separately indicated in the service invoice.</description>
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    <pubDate>Thu, 02 Jul 2020 00:00:00 +0530</pubDate>
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      <description>The case involved issues regarding the classification of services provided by the applicant, the applicability of GST on fuel reimbursements, and whether the applicant acts as a &#039;pure agent&#039; under GST rules. The ruling determined that the fuel costs reimbursed by the customer should be included in the value of taxable services as part of the consideration for the services provided. The applicant did not meet the conditions to be considered a &#039;pure agent&#039; as the reimbursement for fuel costs was essential for providing the rental services and was not separately indicated in the service invoice.</description>
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