Section 33: Value of supply of services in case of pure agent

Q: What does Section 33 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 33 GST pertains to "Value of supply of services in case of pure agent". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 33 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of services in case of pure agent. As verified on 22 May 2026.

Q: Is Section 33 GST still in force?

Yes, Section 33 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 33 GST?

धारा 33 GST is the Devanagari Hindi reference for Section 33 of the The Central Goods and Services Tax Rules, 2017. Section 33 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of services in case of pure agent. As verified on 22 May 2026.

Q: What is Dhara 33 GST?

Dhara 33 GST is the Roman Hindi reference for Section 33 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 33 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of services in case of pure agent. As verified on 22 May 2026.

Q: How to cite Section 33 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 33, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 33 (India).

Law on Tips Editorial Board

- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-