Tag Archives: Member (Central Tax)

Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST

By | September 19, 2026

Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST Issue Whether electricity charges recovered at actual cost on a pro-rata basis without markup by a facility management provider qualify for exclusion as a pure agent under Rule 33, thereby avoiding GST liability. Facts Service Provider & Project:… Read More »