Reimbursement of Stipend received from Trainer by Facilitator under AICTE (NEEM) Regulations not in Capacity of ‘Pure Agent’, liable to GST: Maharashtra AAAR [Read Order]

By Navasree A.M - On June 21, 2023 4:18 pm - 3 mins read

Reimbursement - Stipend - Trainer - Facilitator - Facilitator under AICTE - AICTE - NEEM - AICTE (NEEM) Regulations - Capacity - Pure Agent - liable to GST - Maharashtra AAAR - AAAR - taxscan

By rejecting the appellant’s appeal, the Maharashtra Appellate Authority for Advance Ruling (AAAR) determined that the reimbursement of the stipend received from the National Employability Enhancement Mission (NEEM) trainer by the NEEM facilitator under the AICTE’s NEEM regulations is not done in the capacity of a pure agent and is therefore subject to Goods and…

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