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 payment of stipend to the apprentices and di...