GST on reimbursement received of actual Stipend amount from Industry partner

In re Team Lease Education Foundation (GST AAR Gujarat) 1. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said reimbursement amount is not leviable to GST. 2. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of re...