Eye Share : The impurities in the pure agency provisions under the GST regime!

by | Sep 24, 2018

The includability of reimbursable expenses in valuation of taxable services has been an area of immense debate and confusion ever since the service tax era. Under the erstwhile regime, definition of ‘pure agent’ covered a person who entered into a contractual agreement with recipient of service to act as his pure agent to incur expenditure in the course of providing taxable service.

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Eye Share : The impurities in the pure agency provisions under the GST regime!

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