Stipend Disbursement and Item Sales at Cost Not Exempt as “Pure Agent” Services Under GST Rule 33

Stipend Disbursement and Item Sales at Cost Not Exempt as “Pure Agent” Services Under GST Rule 33Case-LawsGSTThe AAR ruled that Logskim’s stipend disbursement to trainees does not qualify as a “pure agent” service under Rule 33 of CGST Rules, as they mere

Stipend Disbursement and Item Sales at Cost Not Exempt as “Pure Agent” Services Under GST Rule 33
Case-Laws
GST
The AAR ruled that Logskim's stipend disbursement to trainees does not qualify as a “pure agent” service under Rule 33 of CGST Rules, as they merely act as a conduit without procuring supplies or making payments to third parties. The authority found that Logskim failed to meet key conditions of Rule 33, particularly clauses (i) and (iii). Similarly, the sale of uniforms, shoes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =