2Coms Foundation ., In re
Date: June 27, 2022
Subject Matter
Stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST
Summary
Regarding the issue in respect of stipend paid to the trainees by the applicant, it has been submitted by the applicant that the concerned Industry Partners will provide training to the trainees and are required to pay stipend to the trainees as per…
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. 2COMS foundation, the applicant, seeking an advance ruling in respect of the following questions.- Whether the reimbursement received by 2COMS foundation…