GST IS NOT APPLICABLE ON REIMBURSEMENT RECEIVED OF STIPEND PAID TO TRAINEES
Contents
GST IS NOT APPLICABLE ON REIMBURSEMENT RECEIVED OF STIPEND PAID TO TRAINEESTHE MAHARASHTRAAUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAXQuestion 1. Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?Question 2. Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?Question 3. Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?भारतीय अतीत की दण्ड व्यवस्था बनाम भारत की वर्तमान दण्ड व्यवस्था ||Indian past punishment system vs present punishment system of India||Types of PunishmentPOWER OF A JUDGE TO PUT QUESTIONS TO ANY WITNESS, IN ANY FORM, AT ANY TIMESUPREME COURT CLARIFIES DEPRECIATION ON NON-COMPETE FEE U/S 32(1)(ii) OF INCOME TAX ACTSupreme Court Issues Directions for Cataloguing Witnesses and Documentary Evidences in Criminal Trial: Manojbhai Jethabhai Parmar CaseHead Office Expenditure of Non-Resident Companies in Relation to Indian Business Subject to the Deduction Cap Prescribed u/s 44C: Supreme Court
THE MAHARASHTRA
AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Name: Yashaswi Academy for Skills (GST AAR Maharashtra)
Appeal Number: Advance ruling No. GST-ARA- 84/2019-20/B-48
Date of Judgement/Order: 20/08/2021
ORDER
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
For reasons as discussed in the body of the order, the questions are answered thus —
Question 1. Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?
Answer: – The reimbursement by Industry Partner to the applicant (YAS), of the stipend paid to the trainees, does not attract tax under the GST Acts.
Question 2. Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?
Answer: – Not answered since question is withdrawn by the applicant.
Question 3. Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?
Answer: – Not answered since question is withdrawn by the applicant.
