Stipends reimbursed by Trainer Companies doesn’t attract GST

In re Yashaswi Academy For Skills (GST AAR Maharashtra) No GST on reimbursement received by applicant of stipend paid to trainees  M/s. Yashaswi Academy for Skills (the Applicant) has sought a clarification on the issue as to whether the reimbursement by the companies to the Appellant of the stipend paid to students attract Goods and Services Tax (GST). The Applicant is registered as Third-party Aggregator under the Apprentice Act 1961 which enters into agreements with various companies who impart actual practical training to the students. The Applicant, In lieu of the agreements with the ind...