Cadmaxx Solutions Education Trust, In re

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The Tax Publishers 2019 TaxPub(GST) 1160 (AAR-Karn) : (2020) 091 ITPJ (G) 0670 IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA HARISH DHARNIA & DR. RAVI PRASAD M.P. MEMBER Cadmaxx Solutions Education Trust, In re Advance Ruling No. KAR-ADRG-85/2019 25 September, 2019 Represented by : Sanjay Kalliguddi, Chartered Accountant ORDER Order Under Section 98(4) of the Central Goods and Services Tax Act, 2017 and Under 98(4) of the Karnataka Goods & Services Tax Act, 2017 M/s. Cadmaxx Solutions Education Trust, (called as the Applicant hereinafter), having GSTIN number 29AABTC0127F1Z6, has filed an application for Advance Ruling under section 97 of the CGST Act, 2017 and section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a trust and is registered under the Goods and services Act, 2017. The applicant is a 12A registered trust under the Income Tax Act, 1962 and the applicant is seeking advance ruling on the following issues,- (a) Under this scheme the resource provided by trust, these called as On Job Trainee. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee - Does this stipend reimbursement attracts GST or not? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(GST) 1160 (AAR-Karn) : (2020) 091 ITPJ (G) 0670

IN THE AUTHORITY FOR ADVANCE RULING, KARNATAKA

HARISH DHARNIA & DR. RAVI PRASAD M.P. MEMBER

Cadmaxx Solutions Education Trust, In re

Advance Ruling No. KAR-ADRG-85/2019

25 September, 2019

Represented by : Sanjay Kalliguddi, Chartered Accountant

ORDER

Order Under Section 98(4) of the Central Goods and Services Tax Act, 2017 and Under 98(4) of the Karnataka Goods & Services Tax Act, 2017

M/s. Cadmaxx Solutions Education Trust, (called as the Applicant hereinafter), having GSTIN number 29AABTC0127F1Z6, has filed an application for Advance Ruling under section 97 of the CGST Act, 2017 and section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.

2. The Applicant is a trust and is registered under the Goods and services Act, 2017. The applicant is a 12A registered trust under the Income Tax Act, 1962 and the applicant is seeking advance ruling on the following issues,-

(a) Under this scheme the resource provided by trust, these called as On Job Trainee. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee - Does this stipend reimbursement attracts GST or not?