Stipend reimbursement to training firms is exempt from GST: AAR Maharashtra

In re Yashaswi Skills Limited (GST AAR Maharashtra) The Maharashtra Authority for Advance Ruling (AAR) addressed the GST implications of stipend reimbursements in the case of In re Yashaswi Skills Limited. The applicant, a skill development company, sought clarification on whether reimbursements from industry partners for stipends paid to trainees would attract GST. The AAR focused on whether the applicant acted as a “pure agent” under GST laws, particularly Rule 33 of the CGST Rules, 2017. The core issue centered on the nature of the financial transactions between the skill develo...