https://www.taxtmi.com/caselaws?id=419536 The AAR Karnataka ruled that the applicant, a NEEM facilitator partner, does not qualify as a pure agent under Rule 33 of CGST Rules 2017. The applicant sought to exclude reimbursements for trainee stipends and medical insurance from taxable value, claiming pure agent status. The AAR held that since the applicant raised invoices for these amounts without first incurring expenditure or providing contractual agreements, and failed to demonstrate procurement from third parties as required, pure agent conditions were not met. GST remains chargeable on the entire transaction value including reimbursements. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419536 The AAR Karnataka ruled that the applicant, a NEEM facilitator partner, does not qualify as a pure agent under Rule 33 of CGST Rules 2017. The applicant sought to exclude reimbursements for trainee stipends and medical insurance from taxable value, claiming pure agent status. The AAR held that since the applicant raised invoices for these amounts without first incurring expenditure or providing contractual agreements, and failed to demonstrate procurement from third parties as required, pure agent conditions were not met. GST remains chargeable on the entire transaction value including reimbursements. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419536