Case LawAdvance Ruling No. KAR ADRG 85/2019
Cadmaxx Solutions Education Trust ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 25, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Reimbursement of the stipend paid to the trainees does not attract GST
Summary
1. The reimbursement of the stipend paid to the trainees does not attract tax under the GST Acts. 2. The additional training to the trainees for which the training fees is paid by the trainer is taxable under entry no. 35 of Notification No.11/2017 &…
Judgement
1. M/s Cadmaxx Solutions Education Trust, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AABTC0127F1Z6, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a trust and is registered under…