{"id":71127,"date":"2025-03-15T08:41:26","date_gmt":"2025-03-15T03:11:26","guid":{"rendered":""},"modified":"2025-03-15T08:41:26","modified_gmt":"2025-03-15T03:11:26","slug":"stipend-payments-through-training-program-coordinator-qualify-as-pure-agent-transactions-under-rule-33-exempt-from-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71127","title":{"rendered":"Stipend Payments Through Training Program Coordinator Qualify as &#8220;Pure Agent&#8221; Transactions Under Rule 33, Exempt from GST"},"content":{"rendered":"<p>Stipend Payments Through Training Program Coordinator Qualify as &#8220;Pure Agent&#8221; Transactions Under Rule 33, Exempt from GST<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that the applicant, who coordinates on-the-job training programs between universities and industry partners, acts as a &#8220;pure agent&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86543\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Stipend Payments Through Training Program Coordinator Qualify as &#8220;Pure Agent&#8221; 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,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71127","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71127"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71127\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}