Valuation of supply - pure agent services or not - The activity ...

GST

June 20, 2023

Valuation of supply - pure agent services or not - The activity of deploying trainees to the Company to undergo training is undertaken by the Appellant in his own interest as a NEEM Facilitator. While the NEEM Regulations make provisions for the NEEM Facilitator to partner with Companies/Industries to provide the training, it makes the Facilitator responsible for payment of stipend and for issue of the training completion certificate. The Regulations do not cast any responsibility on the Company or the Industry who is providing the practical training - The appellant do not fulfil the conditions and clauses of meaning of “pure agent” - AAAR

View Source

← Previous Next →

Valuation of supply - pure agent services or not - The activity ...

GST

June 20, 2023

You may also like:

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...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Levy of GST - reimbursement amount - Applicant is acting as a pure agent of the industry partner - The task of providing adequate training to the enrolled trainees and...

Valuation - inclusion of stipend paid tot he trainees, as per the agreement - Pure Agent - The amount of stipend received by the applicant from the Entities/Training...

Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

Levy of GST - valuation - reimbursed amount of Stipend received from Industry Partner to be distributed to the trainees at actuals - pure agent service - the stipend...

Levy of GST - On Job trainee - applicant acts as a pure agent - the applicant is only a conduit for the payment and the actual service is by the trainee to the trainer....

Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.

Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - Chhattisgarh...

Quick Updates: