Mr. A, a chartered accountant, files GST returns for client B and also pays Rs 5,000 GST late-fee to the government on B's behalf. The Rs 5,000 paid as 'pure agent' is:

1. A acts as a pure agent for B in paying the GST late fee (a statutory levy on B). 2. Provided Rule 33 conditions are met (authorisation, separately indicated, in addition to A's own services), the Rs 5,000 is excluded from the value of A's supply. 3. A would invoice his own professional fee + Rs 5,000 reimbursement (pure agent) separately; GST applies only on the professional fee. _Source: ICAI BoS CA Final Paper 8, Ch 5 "Value of Supply", §Rule 33_