Where applicant enter into agreements with various companies/organizations (industry partner) who imparts actual practical training to trainees and, trainees are paid monthly stipend by industry partner, which is routed through applicant, reimbursement by industry partner to applicant of stipend paid to trainees, does not attract tax under GST Act as applicant is only a conduit for payment of stipend and actual service is supplied by trainees to trainer companies (industry partners) against which stipend is payable
Source: taxmann.com
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