Compute the value of supply made by Complete Logistics with the help of given information.

Complete Logistics entered into a contractual agreement with BCPL (recipient of supply) to incur on behalf of such recipient the expenses mentioned in S. No. (ii) to (vii) incurred in relation to clearance of imported machines from the customs station and bringing the same to the manufacturing facility of the recipient at Taloja. Further, Complete Logistics does not hold any title to said services and does not use them for its own interest. Lastly, Complete Logistics receives only the actual amount incurred to procure some services in addition to agency charges. Thus, Complete Logistics is a "pure agent" as per rule 33 of the CGST Rules, 2017. Further, Rule 33 of the CGST Rules, 2017 stipulates that notwithstanding anything contained in the provisions of Chapter IV – Determination of Value of supply, the expenditure or costs incurred by Complete Logistics as a pure agent of BCPL (recipient of supply) shall be excluded from the value of supply, if all the following conditions are satisfied: (i) Complete Logistics acts as a pure agent of BCPL when it makes the payment to the third party on authorization by BCPL; (ii) The payment made by Complete Logistics on behalf of BCPL has been separately indicated in the invoice when it is issued to BCPL; and (iii) The supplies procured by Complete Logistics from the third party as a pure agent of BCPL are in addition to the services it supplies on its own account. As per the information in the case study, conditions (i) to (iii) are satisfied, therefore expenses (ii) to (vii) incurred by Complete Logistics as a pure agent of BCPL shall be excluded from the value of supply. Accordingly, the value of supply made by Complete Logistics is as follows: Sr. No. Particulars Amount (₹) (i) Agency charges 8,00,000 (ii) Unloading machine at Hazira Port (Gujarat) NIL (iii) Charges for transportation of machines from Hazira Port, Gujarat to godown of Complete Logistics in Surat, Gujarat NIL (iv) Charges for transportation of machines from godown of Complete Logistics in Surat, Gujarat to manufacturing complex of BCPL, Baruch, Gujarat. NIL (v) Prepared and submitted Bill of Entry and paid customs duty NIL (vi) Dock dues paid NIL (vii) Port charges paid NIL (viii) Hotel expenses 20,000 (ix) Travelling expenses 20,000 (x) Telephone expenses 10,000 Value of supply (sum i to x) 8,50,000