TMI BlogLevy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of...Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said reimbursement amount is not leviable to GST. - 2. TLEF is not pure agent of Industry partner for Insurance premium amount, as TLEF does not satisfy clause (d) to the explanation of Rule 33 CGST Rules. Thereby, insurance amount reflected its invoices, shall not be deducted from arriving at taxable value and thereby leviable to GST - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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