TMI BlogLevy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates...Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third party, as a pure agent of the recipient of supply, which are in addition to the services he supplies on his own account. In the instant case, the applicant has not furnished any information with regard to procurement of supplies from the third party i.e. trainees. Thus the applicant is not fulfilling the required condition - the ap..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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