Applicant Qualifies as Pure Agent Under GST: Transfers Foreign Client Funds to Local Research Institutions, No Expenses Incurred.

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....Pure Agent - Activity of receiving the amounts from foreign client and passing on the local Reseach Institutions - In the instant case the applicant is not incurring any expenditure but disbursing / paying the charges to the investigator / institution on the basis of the work progress assessed by the applicant and approved by the AKPA, USA. - The applicant qualifies to be a Pure Agent.....