https://www.taxtmi.com/caselaws?id=414368 The applicant was found not to be acting as a pure agent under Rule 33 of the CGST/WBGST Rules, 2017, as he bore the liability to pay salary/wages to workmen and did not meet the conditions for exclusion of such payments from the value of supply. Consequently, the payment of salary/wages by the supplier could not be excluded from the value of supply under section 15 of the CGST Act, 2017. The ruling was unfavorable to the applicant on both issues. en-us Fri, 08 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414368 The applicant was found not to be acting as a pure agent under Rule 33 of the CGST/WBGST Rules, 2017, as he bore the liability to pay salary/wages to workmen and did not meet the conditions for exclusion of such payments from the value of supply. Consequently, the payment of salary/wages by the supplier could not be excluded from the value of supply under section 15 of the CGST Act, 2017. The ruling was unfavorable to the applicant on both issues. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414368