https://www.taxtmi.com/forum/issue?id=118889 Reimbursements that meet the pure agent criteria are not subject to GST and need not be included in taxable value in returns, while the tour operator's handling or commission charges are taxable and should be reported in GSTR 1 as taxable value with GST. Vendor invoices may be in the customer's name to support pure-agent treatment, but the contractual arrangement and relevant valuation provisions must be examined. en-us Tue, 05 Dec 2023 17:54:46 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118889 Reimbursements that meet the pure agent criteria are not subject to GST and need not be included in taxable value in returns, while the tour operator's handling or commission charges are taxable and should be reported in GSTR 1 as taxable value with GST. Vendor invoices may be in the customer's name to support pure-agent treatment, but the contractual arrangement and relevant valuation provisions must be examined. Discussion-Forum GST Tue, 05 Dec 2023 17:54:46 +0530 https://www.taxtmi.com/forum/issue?id=118889