https://www.taxtmi.com/caselaws?id=421732 AAR Maharashtra ruled that the application regarding GST valuation on reimbursement amounts for NEEM trainee stipends and expenses could not be determined. The Authority found contradictions between the main agreement (holding applicant responsible for stipend payments) and the Statement of Work (requiring client reimbursement for uniforms and safety equipment). Due to incomplete and inconclusive documentation with conflicting provisions, the Authority declined to answer the questions raised about whether such reimbursements constitute pure agent services or are includible in taxable supply value. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421732 AAR Maharashtra ruled that the application regarding GST valuation on reimbursement amounts for NEEM trainee stipends and expenses could not be determined. The Authority found contradictions between the main agreement (holding applicant responsible for stipend payments) and the Statement of Work (requiring client reimbursement for uniforms and safety equipment). Due to incomplete and inconclusive documentation with conflicting provisions, the Authority declined to answer the questions raised about whether such reimbursements constitute pure agent services or are includible in taxable supply value. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421732