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YASHASWI ACADEMY FOR SKILLS
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

YASHASWI ACADEMY FOR SKILLS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 20, 2021
Order No.

GST-ARA-83/2019-20/B-47

Citation

2021(8) TAXREPLY 4614
Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. YASHASWI ACADEMY FOR SKILLS., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST? 2. Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST? 3. Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST? At the outset, we would like to make it clear that the provisions of both the COST Act and the MGST Act are the same except for certain provisions. Therefore, unl....

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13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

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IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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