Tag: pure agent concept

GST Software
Updated on December 7th, 2018 in GST

Pure Agent Under GST Act

The Concept of pure agent was first introduced in the erstwhile Service Tax Determination of value Rules, 2006 Regime. The Same concept of pure agent in GST is applicable. A pure agent is a registered taxable person who liaises between other suppliers on behalf of his client. Under this concept, while providing services to the…