https://www.taxtmi.com/forum/issue?id=116807 Treatment of reimbursements for marketing and advertising hinges on whether they are taxable consideration forming part of the value of supplies made in India or are pure agent pass through recoveries. Contributors argue both positions and reference the transaction value principle and Section 13(6) IGST, emphasising factual tests: contractual linkage to sale, principal versus agent role, and separate invoicing and identifiability of the reimbursed costs. en-us Thu, 22 Oct 2020 11:05:08 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116807 Treatment of reimbursements for marketing and advertising hinges on whether they are taxable consideration forming part of the value of supplies made in India or are pure agent pass through recoveries. Contributors argue both positions and reference the transaction value principle and Section 13(6) IGST, emphasising factual tests: contractual linkage to sale, principal versus agent role, and separate invoicing and identifiability of the reimbursed costs. Discussion-Forum GST Thu, 22 Oct 2020 11:05:08 +0530 https://www.taxtmi.com/forum/issue?id=116807