- AAR Rajasthan has held that that activity of supply of manpower service for running & maintenance of the canteen for consideration in the course of business is covered under ‘supply’ as per section 7 of the CGST Act, 2017 and is liable to tax as per section 9 of the CGST Act, 2017.
- AAAR Karnataka has held that GST is payable on reimbursement received of stipend if Appellant not qualifies as a pure agent.