https://www.taxtmi.com/forum/issue?id=117210 GST applicability hinges on whether amounts collected by the landlord are part of the value of supply-taxable when the landlord supplies services and benefits from the receipts-or are true pass-throughs falling under the pure agent mechanism permitting exclusion from taxable value. Small supplier exemption thresholds may exclude liability. Administrative guidance treats certain cooperative society collections for municipal taxes as non-leviable when collected and remitted on behalf of owners; factual compliance with the pure agent conditions and related circulars is determinative. en-us Tue, 11 May 2021 12:22:36 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117210 GST applicability hinges on whether amounts collected by the landlord are part of the value of supply-taxable when the landlord supplies services and benefits from the receipts-or are true pass-throughs falling under the pure agent mechanism permitting exclusion from taxable value. Small supplier exemption thresholds may exclude liability. Administrative guidance treats certain cooperative society collections for municipal taxes as non-leviable when collected and remitted on behalf of owners; factual compliance with the pure agent conditions and related circulars is determinative. Discussion-Forum GST Tue, 11 May 2021 12:22:36 +0530 https://www.taxtmi.com/forum/issue?id=117210