https://www.taxtmi.com/article/detailed?id=15157 Pure cost-to-cost recoveries supported by third-party invoices and without any markup do not constitute taxable receipts because no service is rendered by the recipient. Under GST, taxability requires a supply-the presence of a service or good; mere inter-entity cost-sharing where a paying entity acts as a pass-through for third-party services should not attract GST if invoices match amounts and no profit element exists. Contracts and documentation should therefore establish the absence of a service element to resist tax claims. en-us Tue, 30 Sep 2025 08:30:51 +0530 Tue, 30 Sep 2025 08:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15157 Pure cost-to-cost recoveries supported by third-party invoices and without any markup do not constitute taxable receipts because no service is rendered by the recipient. Under GST, taxability requires a supply-the presence of a service or good; mere inter-entity cost-sharing where a paying entity acts as a pass-through for third-party services should not attract GST if invoices match amounts and no profit element exists. Contracts and documentation should therefore establish the absence of a service element to resist tax claims. Articles Goods and Services Tax - GST Tue, 30 Sep 2025 08:30:51 +0530 https://www.taxtmi.com/article/detailed?id=15157