Pure agent arrangement, authorisation clause and invoice disclosure
Transaction value is the starting point and it survives in almost every ordinary transaction; what actually generates demands is the list of inclusions in s.15(2) , the discount conditions in s.15(3), rewritten by the Finance Act 2026, and the valuation rules for related parties and distinct persons.
- 2 pages
- 32
- Word and PDF
- 13 September 2026
What it covers
- 1Pure agent arrangement, authorisation clause and invoice disclosureRule 33 of the CGST Rules 2017 · s.15(1)
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Part 1 — clause to be inserted in the engagement letter or service agreement
Clause [Clause number of the pure agent payments clause] — Payments to third parties as a pure agent.
(a) The Client hereby authorises the Service Provider to incur, on the Client’s behalf and in the Client’s name wherever the third party permits, expenditure on the following third-party payments arising in the course of the services: [statutory filing fees; stamp duty and registration charges; court fees; regulatory and listing fees; port, customs and terminal handling charges; testing fees payable to a government laboratory; and such other payments as the parties may agree in writing] (“Third Party Payments”).