https://www.taxtmi.com/caselaws?id=424444 AAR Maharashtra held that stipend amounts received by a NEEM facilitator from Industry Partners for distribution to trainees are not taxable under GST. The applicant acted as pure agent, collecting stipends from Industry Partners and disbursing them in full to trainees without retention. Since the applicant merely served as intermediary without adding value or retaining amounts, these reimbursements do not attract GST and need not be included in taxable value. The ruling followed precedent from Yashaswi Academy case with similar facts. en-us Mon, 27 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424444 AAR Maharashtra held that stipend amounts received by a NEEM facilitator from Industry Partners for distribution to trainees are not taxable under GST. The applicant acted as pure agent, collecting stipends from Industry Partners and disbursing them in full to trainees without retention. Since the applicant merely served as intermediary without adding value or retaining amounts, these reimbursements do not attract GST and need not be included in taxable value. The ruling followed precedent from Yashaswi Academy case with similar facts. Case-Laws GST Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424444