Stipend Reimbursements to Trainees Not Subject to GST as Direct Payments for Services Rendered by Trainees.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of GST - reimbursement by Industry Partner to YAS of the stipend paid to students - The applicant is only a conduit for the payment of stipend and the actual service is supplied by the trainees to the trainer companies (industry partners) against which stipend is payable. Hence the amount of stipend received by the applicant from the industry partners and paid in full to the trainees is not taxable at the hands of the applicant. - AAR....