https://www.taxtmi.com/caselaws?id=767084 AAR Tamil Nadu held that the applicant does not qualify as a "pure agent" under Rule 33 of the CGST Rules. The stipend received from the industry partner and disbursed to trainees, though passed on without deduction, is not a reimbursed expenditure incurred as a pure agent and is therefore taxable under CGST/TNGST. Similarly, sale of uniforms, shoes, and insurance premium amounts to the industry partner, even at cost and without margin, does not satisfy pure agent conditions and constitutes taxable supplies. Consequently, both the stipend-related transactions and the supply of uniforms, shoes, and insurance are liable to GST. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767084 AAR Tamil Nadu held that the applicant does not qualify as a "pure agent" under Rule 33 of the CGST Rules. The stipend received from the industry partner and disbursed to trainees, though passed on without deduction, is not a reimbursed expenditure incurred as a pure agent and is therefore taxable under CGST/TNGST. Similarly, sale of uniforms, shoes, and insurance premium amounts to the industry partner, even at cost and without margin, does not satisfy pure agent conditions and constitutes taxable supplies. Consequently, both the stipend-related transactions and the supply of uniforms, shoes, and insurance are liable to GST. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767084