No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR
2 years, 6 months ago

No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR

Live Law  

The Maharashtra Authority of Advance ruling has ruled that GST is not payable on the reimbursement of stipend paid to trainees by industry partners. The applicant has sought the advanced ruling on the issue whether the Applicant, in the capacity of being a NEEM facilitator, acts as a 'Pure Agent' while receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees. The AAR observed that the applicant is only a conduit for the payment of stipend and the actual service is supplied by the trainees to the Entities/Training Institutes against which stipend is payable. The AAR held that the stipend paid by Entities/Training Institutes to the applicant to be further paid to the trainees in full does not attract GST and is not required to be added to the taxable value.

Applicant Institutes Stipend Neem Trainees  neem  institutes  reimbursement  technical  applicant  stipend  facilitator  aar  payable  scheme  paid  entitiestraining  gst  trainees

History of this topic

Telangana High Court; GST Exemption Doesn't Cover Affiliation Fee And Inspection Fee Paid By Colleges To University
1 year, 1 month ago

Telangana High Court; GST Exemption Doesn't Cover Affiliation Fee And Inspection Fee Paid By Colleges To University

Live Law  

The Telangana High Court has held that GST exemption as granted under Notification No.12 of 2017 of the GST Act, 2017 to the institutions providing education services does not cover Affiliation fee and Inspection fee paid by the College to the University. "we are of the firm view that firstly, the Notification No.12 of 2017, dated 28.06.2017, cannot be made …

GST Not Payable On Out-Of-Court Settlement: AAR
1 year, 5 months ago

GST Not Payable On Out-Of-Court Settlement: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that GST is not payable on the out-of-court settlement.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that there is no GST on the interest of 13% per annum awarded by the Tribunal for Arbitration Award as the principal supply itself is not taxable.The applicant is taking up Thermal …

Centre to pay Rs 689 crore GST dues to AP
1 year, 10 months ago

Centre to pay Rs 689 crore GST dues to AP

Deccan Chronicle  

Vijayawada: Andhra Pradesh finance minister Buggana Rajendranath said the central government has decided to pay GST arrears that were pending to the state till June. He said the Council has agreed to revise the penalties levied for late filing of returns by companies with a business volume of Rs 20 crore as suggested by the state. Rajendranath has attended the …

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR
1 year, 11 months ago

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR

Live Law  

The Karnataka Authority for Advance Ruling has ruled that a pure agent is not liable to pay GST on reimbursement of compensation amounts paid to farmers and landowners.The two-judge bench of M.P. Ravi Prasad and Kiran Reddy T. has ruled that reimbursement of land compensation amounts paid to farmers and landowners during the course of work is subject to GST …

Manpower and Labour Supply Services Attract 18% GST: AAR
2 years, 4 months ago

Manpower and Labour Supply Services Attract 18% GST: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that the manpower supply or labour supply services by the manpower supply agency fall under SAC 98519 and are taxable at the rate of 18%. The applicant sought an advance ruling on the issue of whether notification 4/2019 can be followed and GST be paid on an RCM basis for the share …

Service Recipient Liable To Pay GST On Interest Amount Under Arbitral Award For Delayed Payment: Bombay High Court
2 years, 6 months ago

Service Recipient Liable To Pay GST On Interest Amount Under Arbitral Award For Delayed Payment: Bombay High Court

Live Law  

The Bombay High Court has held that the service recipient is liable to pay the GST to the government on interest under an arbitrary award and it can not be deducted from the dues payable to the service provider. The MCGM withheld an amount allegedly towards payment of the GST, which, according to the MCGM, was the liability of the …

GST Payable On Receipt Of Gratuitous Payment From Outgoing Member: AAR
2 years, 6 months ago

GST Payable On Receipt Of Gratuitous Payment From Outgoing Member: AAR

Live Law  

The Maharashtra Authority of Advance Ruling consisting of T.R. The applicant is a co-operative housing society registered under the Maharashtra Co-operative Housing Society Act having 48 flats which charges its members maintenance charges as per flat towards maintenance and upkeep of its premises. The applicant has sought an advance ruling on the issue of whether the receipt of a gratuitous …

Job hoppers may have to pay GST for not serving the notice period. Details here
3 years ago

Job hoppers may have to pay GST for not serving the notice period. Details here

Live Mint  

Job hoppers may have to pay Goods and Services Tax if they don't serve the notice period mentioned in their offer letter at the time of recruitment. Speaking on the GST levied on the employee for not serving the notice period, Mumbai-based tax and investment expert Balwant Jain said, "As per recent ruling of AAR, it is responsibility of the …

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