This discussion clarifies whether a manpower supply company can claim insurance or gratuity premium invoices as 'Pure Agent' expenses. The consensus is that these costs do not fall under the 'Pure Agent' category because the core business is manpower supply, not the direct procurement of these specific services for a client without markup.
We are into supply of manpower and we have people in our rolls and deputed at different site. when we raise an invoice for Insurance or Gratuity Premium for the sake of our employees on our Vendor, (without adding any services charges) , will it come under Pure Agent.