Yashaswi Academy For Skills ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 20, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Reimbursement by Industry Partner to the applicant of the stipend paid to students does not attract GST
Summary
Whether the reimbursement by Industry Partner to the applicant, of the stipend paid to students attracts GST? This stipend is not directly paid to the trainees by the companies, rather the same are routed through the applicant. The applicant has subm…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. YASHASWI ACADEMY FOR SKILLS., the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the reimbursement by Industry…