Advance Ruling— Section 95 of CGST Act— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions.

Whether the reimbursement amount received by the Applicant from Trainer towards “Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees” is in the capacity of pure agent and hence not includible in the value of taxable supply made by the Applicant to Trainer for the purpose of payment of Goods and Service Tax (“GST”)?

In the submissions, the applicant has stated that it has partnered with various companies/industries under AICTE (NEEM) Regulations as NEEM Trainer for deployment of NEEM Trainees and facilitation of their on-job training. 

'Specimen Copies” in respect of the subject application do not provide a clear picture of the actual facts in respect of the present matter before us and we therefore, cannot answer the questions raised, due to incomplete and inconclusive documentation submitted by the applicant in respect of the subject application.

Held that—The impugned questions raised by the applicant cannot be answered