Patle Eduskills Foundation ., In re
Date: June 8, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
No GST on stipend amounts payable by the Industry Partners to the Trainees
Summary
Regarding the issue in respect of stipend paid to the trainees by the applicant, it has been submitted by the applicant that Entities/Training Institutes mentioned provide training to the trainees and are required to pay stipend to the trainees as pe…
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. Patle Eduskills Foundation, the applicant, seeking an advance ruling in respect of the following questions.- Whether the Applicant, in the capacity of be…