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Pure Agent
Reimbursement of Stipend received from Trainer by Facilitator under AICTE (NEEM) Regulations not in Capacity of ‘Pure Agent’, liable to GST: Maharashtra AAAR [Read Order]
June 21, 2023
Stipend to Trainees won’t attract GST: AAR [Read Order]
June 15, 2022
GST payable on Electricity Charges and Water Charges as per meter reading and collected from Recipients at Actual on Reimbursement basis: AAR [Read Order]
December 18, 2021
No GST on Payment of Examination Fee on behalf of Students to AAPC as a Pure Agent: AAR [Read Order]
July 13, 2021
GST applicable on Reverse Charge basis on Amount Paid for Reimbursement of Stamp Tax as Pure Agent: AAR [Read Order]
April 19, 2021
No GST on Collecting Exam Fee from Students and Remitting same to that Particular University: AAR [Read Order]
November 6, 2019
Payments for Supplies received shall disentitle the party to be a ‘Pure Agent’: AAR [Read Order]
September 30, 2019
GST payable on Toll Reimbursements: AAR [Read Order]
November 5, 2018
CBEC releases Concept Note on ‘Pure Agent’
September 20, 2017
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