GST not payable on reimbursement of stipend paid to trainees by Industry Partner

In re Patle Eduskills Foundation (GST AAR Maharashtra)

We find that the applicant, as a NEEM facilitator, is identifying and providing/enrolling trainees to the Trainer Institutes for which they charge a fixed fee of Rs. 1500/- per trainee per month on which they also discharges tax. The entire process is done under a written agreement between the Entities/Trainer Institutes and the applicant. The applicant, in lieu of agreements with the industry partners, prepares monthly attendance record of the trainees, processes stipends of the trainees, makes pay

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