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    <title>Pure Agent Concept in GST</title>
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    <description>Exclusion of third party expenditures from the value of supply applies only when the supplier acts under a contractual mandate as a pure agent, does not hold title or use the procured goods or services for its own interest, and charges only the actual amounts incurred; additionally the supplier must make payments on recipient authorization, separately indicate such payments in the invoice, and show that such supplies are in addition to services supplied on the supplier&#039;s own account.</description>
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    <pubDate>Tue, 07 Mar 2023 02:31:00 +0530</pubDate>
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      <description>Exclusion of third party expenditures from the value of supply applies only when the supplier acts under a contractual mandate as a pure agent, does not hold title or use the procured goods or services for its own interest, and charges only the actual amounts incurred; additionally the supplier must make payments on recipient authorization, separately indicate such payments in the invoice, and show that such supplies are in addition to services supplied on the supplier&#039;s own account.</description>
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      <law>GST</law>
      <pubDate>Tue, 07 Mar 2023 02:31:00 +0530</pubDate>
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