AAR: Rules on taxability of transactions between trainers and trainees sourced by applicant

Karnataka AAR holds that reimbursement of stipend by applicant to the trainees does not attract GST as the applicant is only a conduit of trainer for the payment and the actual services is by the trainer to the trainee; Notes that the company which is providing on the job training to the trainees is required to pay the stipend and applicant is only acting as an intermediary in collecting the same from the trainer companies and is not allowed to make any deductions in that sti...