Reimbursement for stipend paid in full to trainees not to attract GST, says AAR

Applicant is only a conduit for the payment of stipend, it noted Money reimbursed by a company to a third party for payment of stipend to trainees will not attract Goods & Services Tax (GST), Maharashtra Authority for Advance Ruling (MAAR) said. The applicant, Yashaswi Academy for Skills, is a registered third-party aggregator under the Apprentices Act and is empanelled with the Skill Developm…