Pure agent service
This query is : Resolved
20 November 2017
in case of repaire services of a.c. refrigerator etc. if service provider charges components value separately in the invoice, it shall be treated as pure agent service and same shall be excluded before charging GST.?
What if service provider chares their service fee inclusive of value of parts used in the invoice??
in both cases, how should GST be charged??
What if service provider chares their service fee inclusive of value of parts used in the invoice??
in both cases, how should GST be charged??
Vishakha Kejriwal.
(Expert)
21 November 2017
Pure agent would apply only when all conditions as mentioned in Rule 33 of the CGST Rules are satisfied. Where the conditions are not satisfied then the higher of the GST rate for repair or supply of parts would apply in both cases.
Vishakha Kejriwal.
(Expert)
27 November 2017
Pl. refer Rule 33 of CGST Rules for the provision and example.
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