Pure agent service

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aman (Querist)
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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??

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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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.

aman

aman (Querist)
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24 November 2017 Can you give examples on it???

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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27 November 2017 Pl. refer Rule 33 of CGST Rules for the provision and example.

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