https://www.taxtmi.com/article/detailed?id=11090 Reimbursements of tree cut and crop compensation paid by a contractor to farmers or land owners during contract execution are excluded from GST where the contractor satisfies the pure agent criteria: contractual authorization to act as agent, no title or use of the procured services for own benefit, separate invoice indication, and procurement of supplies additional to the contractor's own services. The exclusion does not apply to land compensation absent express contractual provision making the contractor a pure agent for that payment. en-us Thu, 09 Feb 2023 10:02:28 +0530 Thu, 09 Feb 2023 10:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11090 Reimbursements of tree cut and crop compensation paid by a contractor to farmers or land owners during contract execution are excluded from GST where the contractor satisfies the pure agent criteria: contractual authorization to act as agent, no title or use of the procured services for own benefit, separate invoice indication, and procurement of supplies additional to the contractor's own services. The exclusion does not apply to land compensation absent express contractual provision making the contractor a pure agent for that payment. Articles Goods and Services Tax - GST Thu, 09 Feb 2023 10:02:28 +0530 https://www.taxtmi.com/article/detailed?id=11090