Industry Partner Stipends to Trainees Exempt from GST as Pure Agent Service; No Taxable Value Inclusion Required.

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....Levy of GST - valuation - reimbursed amount of Stipend received from Industry Partner to be distributed to the trainees at actuals - pure agent service - the stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST and is not required to be added to the taxable value. - AAR....