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    <title>GST ON REIMBURSEMENT OF MANAGEMENT EXPS</title>
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    <description>Reimbursement of management expenses by a cooperative society supplying manpower is taxable as part of a composite supply where manpower is the principal supply; such reimbursements are included in the taxable value and taxed at the rate and classification applicable to the principal manpower service, and pure agent exclusion is not available absent qualifying pure agent treatment.</description>
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      <description>Reimbursement of management expenses by a cooperative society supplying manpower is taxable as part of a composite supply where manpower is the principal supply; such reimbursements are included in the taxable value and taxed at the rate and classification applicable to the principal manpower service, and pure agent exclusion is not available absent qualifying pure agent treatment.</description>
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