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Value of supply of services in case of pure agent

Rule 7 - Determination of Value of Supply - Goods and Services Tax - Rule 7 - 7. Notwithstanding anything contained in these rules, the expenditure or costs incurred by the supplier as a pure agent of the recipient of supply of services shall be excluded from the value of supply, if all the following conditions are satisfied, namely:- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party for the services procured as the contract for supply .....

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by the third party; (vi) the payment made by the supplier on behalf of the recipient of supply has been separately indicated in the invoice issued by the supplier to the recipient of service; (vii) the supplier recovers from the recipient of supply only such amount as has been paid by him to the third party; and (viii) the services procured by the supplier from the third party as a pure agent of the recipient of supply are in addition to the supply he provides on his own account. Explanation . .....

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