https://www.taxtmi.com/forum/issue?id=120919 GST valuation of reimbursement amounts received by an advisor depends on whether they satisfy the pure agent conditions under Rule 33 of the CGST Rules. Reimbursements for local travel and outstation travel incidentals received on declaration basis, without third-party bills in the recipient's name and without separate invoicing, are generally treated as part of the taxable value under Section 15 of the CGST Act and subjected to GST. Pure agent treatment requires authorisation, exact recovery of actual third-party expenditure, and separate disclosure in the invoice. en-us Fri, 15 May 2026 01:04:54 +0530 Wed, 20 May 2026 10:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120919 GST valuation of reimbursement amounts received by an advisor depends on whether they satisfy the pure agent conditions under Rule 33 of the CGST Rules. Reimbursements for local travel and outstation travel incidentals received on declaration basis, without third-party bills in the recipient's name and without separate invoicing, are generally treated as part of the taxable value under Section 15 of the CGST Act and subjected to GST. Pure agent treatment requires authorisation, exact recovery of actual third-party expenditure, and separate disclosure in the invoice. Discussion-Forum GST Fri, 15 May 2026 01:04:54 +0530 https://www.taxtmi.com/forum/issue?id=120919