https://www.taxtmi.com/forum/issue?id=117572 Proportionate reversal of input tax credit is required for nil rated freight forwarding supplied as a forward-charge service with a markup, because such supplies do not meet the conditions of a pure agent reimbursement. Only where the supplier truly acts as agent and recovers actual expenses without markup, or the margin can be separated or disclosed to characterise reimbursements, will the pure agent exception avoid ITC reversal. en-us Sat, 16 Oct 2021 15:09:43 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117572 Proportionate reversal of input tax credit is required for nil rated freight forwarding supplied as a forward-charge service with a markup, because such supplies do not meet the conditions of a pure agent reimbursement. Only where the supplier truly acts as agent and recovers actual expenses without markup, or the margin can be separated or disclosed to characterise reimbursements, will the pure agent exception avoid ITC reversal. Discussion-Forum GST Sat, 16 Oct 2021 15:09:43 +0530 https://www.taxtmi.com/forum/issue?id=117572