No GST Leviable on Reimbursement of Stipend Amount Received from NEEM Trainer as a pure agent: AAAR [Read Order]

By Shabna Rahim - On October 4, 2023 4:00 pm - 2 mins read

No GST Leviable on - Reimbursement of Stipend Amount Received from NEEM Trainer AAAR - TAXSCAN

The Maharashtra Appellate Authority For Advance Rulings (AAAR) held that the reimbursement amount received by the assessee from the National Employability Enhancement Mission( NEEM) Trainer towards stipend and other expenses incurred by the assessee on NEEM Trainees under (NEEM) Regulations is in the capacity of ‘pure agent’ under rule 33 of the Central Goods and…

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