Teamlease Education Foundation ., In re

Date: March 8, 2022

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

GST on reimbursement received towards stipend paid to trainees on behalf of Industry partner

ValuationPure Agent

Summary

a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is n…

M/s. Teamlease Education Foundation, (herein after referred to as ‘The Applicant) 6th Floor, BMTC Commercial Complex, 80 Feet Road, Koramangala, Bengaluru-560 095, Karnataka, having GSTIN 29AADCT8958N1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of  CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of  KGS…

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