https://www.taxtmi.com/caselaws?id=424889 AAAR Karnataka held that the applicant cannot claim pure agent status under Rule 33 of CGST Rules for stipend reimbursements received from industry partners. The applicant, as a NEEM Facilitator, was obligated under NEEM Regulations to pay stipends to trainees and deploy them for training in their own interest. The court ruled that merely receiving reimbursement from the company does not establish pure agent relationship, as the facilitator's primary obligation to pay stipends arose from regulations, not on behalf of the company. The application was dismissed, confirming GST liability on reimbursement amounts. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424889 AAAR Karnataka held that the applicant cannot claim pure agent status under Rule 33 of CGST Rules for stipend reimbursements received from industry partners. The applicant, as a NEEM Facilitator, was obligated under NEEM Regulations to pay stipends to trainees and deploy them for training in their own interest. The court ruled that merely receiving reimbursement from the company does not establish pure agent relationship, as the facilitator's primary obligation to pay stipends arose from regulations, not on behalf of the company. The application was dismissed, confirming GST liability on reimbursement amounts. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424889