Valuation - inclusion of reimbursement (at actual) of expenses - ...

Aircraft Rental Service Must Include Reimbursements in Taxable Value; Fails "Pure Agent" GST Conditions Compliance.

September 16, 2020

Case Laws GST AAR

Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator - Applicant failed to prove that conditions of "Pure agent" are satisfied - amount recovered as reimbursement (at actual) from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services - AAR

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Valuation - inclusion of reimbursement (at actual) of expenses - ...

Aircraft Rental Service Must Include Reimbursements in Taxable Value; Fails "Pure Agent" GST Conditions Compliance.

September 16, 2020

Case Laws GST AAR

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