https://www.taxtmi.com/caselaws?id=387609 AAR Karnataka ruled on GST applicability for a trust facilitating job training programs. The trust's activities were not covered under charitable exemptions in Notification 12/2017. Stipend reimbursement collected and transferred to trainees without deduction was held non-taxable as the trust acted as mere conduit. Training charges levied on companies were taxable at 18% (9% CGST + 9% SGST) under entry 35 of Notification 11/2017. Insurance premium reimbursements were non-taxable. Onboarding charges and on-rolls conversion charges for trainee sourcing were taxable at 18% under SAC 998519, entry 23(ii) of Notification 11/2017. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387609 AAR Karnataka ruled on GST applicability for a trust facilitating job training programs. The trust's activities were not covered under charitable exemptions in Notification 12/2017. Stipend reimbursement collected and transferred to trainees without deduction was held non-taxable as the trust acted as mere conduit. Training charges levied on companies were taxable at 18% (9% CGST + 9% SGST) under entry 35 of Notification 11/2017. Insurance premium reimbursements were non-taxable. Onboarding charges and on-rolls conversion charges for trainee sourcing were taxable at 18% under SAC 998519, entry 23(ii) of Notification 11/2017. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387609