https://www.taxtmi.com/caselaws?id=767343 The AAR Maharashtra ruled that reimbursement of stipend expenses paid to students/trainees does not attract GST when acting as pure agent. The applicant facilitated on-the-job training by coordinating between universities and industry partners, receiving exact stipend amounts from industry partners and disbursing them fully to trainees without deductions. The AAR determined the applicant satisfied all conditions under Rule 33 as pure agent, serving merely as conduit for stipend payments while trainees provided actual services to industry partners. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767343 The AAR Maharashtra ruled that reimbursement of stipend expenses paid to students/trainees does not attract GST when acting as pure agent. The applicant facilitated on-the-job training by coordinating between universities and industry partners, receiving exact stipend amounts from industry partners and disbursing them fully to trainees without deductions. The AAR determined the applicant satisfied all conditions under Rule 33 as pure agent, serving merely as conduit for stipend payments while trainees provided actual services to industry partners. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767343