GST on reimbursement received from NEEM Trainer towards Stipend & other expenses

In re Beeup Skills Foundation (GST AAAR Maharashtra)

AAAR held that the reimbursement amount received by the Appellant from NEEM Trainer towards Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees is not in the capacity of pure agent. In the result the appeal filed by the M/s. Beeup Skills Foundation (erstwhile M/s Beep Skills Foundation or M/s CLR Skills Training Foundation) against impugned MAH-AAR order is rejected.

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