GST on Stipend and Supplies in Apprenticeship Programs

In re Logskim Solutions Private Limited (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Ruling (AAR) reviewed the taxability of payments and supplies under apprenticeship programs in the case of M/s. Logskim Solutions Private Limited. The applicant, a third-party aggregator, facilitates training programs by engaging industry partners and managing the disbursement of stipends, uniforms, and insurance for trainees. The key issue before the AAR was whether these payments qualify for GST exemption as reimbursements under the ‘pure agent’ principle. The applicant argued that it act...