Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GST

Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GSTCase-LawsGSTThe AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners,

Stipend Payments Through Training Program Coordinator Qualify as “Pure Agent” Transactions Under Rule 33, Exempt from GST
Case-Laws
GST
The AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners, acts as a “pure agent” under Rule 33 regarding stipend payments to trainees. The applicant functions merely as a conduit, receiving stipend amounts from industry partners and disbursing them in full to trainees without deductions. T

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