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The reimbursement of the stipend paid to the trainees does not attract tax under the GST Acts.

Levy of GST — The Applicant is a registered Trust under section 12A of IT Act and also an approved NEEM Facilitator under All India Council for Technical Education Regulation 2017. The objective of NEEM is to offer on the job practical training to enhance employability of a person either pursuing his or her Post-Graduate/Graduate/Diploma in any technical or non-technical stream or has discontinued studies after Class 10th to enhance his/her employability. The applicant states that this service falls under the service classification head 9992, 9983 and 9991 which are exempted services. The Applicant sought Advance ruling in respect of applicability of GST on the reimbursement of the stipend paid to the trainees. The Authority held that the reimbursement of the stipend paid to the trainees does not attract tax under the GST Acts. — Cadmaxx Solutions Education Trust, In Re… [2019] 16 TAXLOK.COM 160 (AAR-Karnataka)

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