GST payable on reimbursement received of stipend if Appellant not qualifies as pure agent

In re Teamlease Education Foundation (GST AAAR Karnataka) The limited issue for determination is whether the Appellant is acting as a ‘pure agent’ of the industry partner to the extent of reimbursement received towards stipend paid to trainees as part of the training agreement. In their appeal before AAAR, the Appellant has contended that the reimbursement received towards stipend is an expenditure incurred as a pure agent of the industry partner as per Rule 33 of the CGST Rules; that the Appellant is merely a conduit for the payment of stipend and the actual service is supplied by...