https://www.taxtmi.com/caselaws?id=420050 AAR Gujarat ruled on GST liability for reimbursements received by training organization from industry partner. For stipend payments, the Authority held the organization qualified as pure agent under Rule 33 CGST Rules, as it was authorized to pay trainees on behalf of industry partner, amount was separately invoiced, and only actual incurred amount was reimbursed. However, for insurance premium reimbursement, the organization failed to qualify as pure agent because it could not substantiate that reimbursed amount represented actual insurance costs exclusively for trainees, as the policy covered both trainees and its own employees. Insurance reimbursement remains subject to GST. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420050 AAR Gujarat ruled on GST liability for reimbursements received by training organization from industry partner. For stipend payments, the Authority held the organization qualified as pure agent under Rule 33 CGST Rules, as it was authorized to pay trainees on behalf of industry partner, amount was separately invoiced, and only actual incurred amount was reimbursed. However, for insurance premium reimbursement, the organization failed to qualify as pure agent because it could not substantiate that reimbursed amount represented actual insurance costs exclusively for trainees, as the policy covered both trainees and its own employees. Insurance reimbursement remains subject to GST. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420050