Board of Apprentices Training -Reimbursement amount

This query is : Resolved 

10 April 2023 We have engaged Apprentices for Graduates/Diploma Holders as per hte directives of Board of Apprentices Training , GOI. as per the scheme, the Government shall reimburse fifty per cent (50%) of the prescribed stipend, as notified from time to time after the training to establishments/industries. accordingly, we have received reimbursement from BOAT.
it is requested to kindly advise whether the amount received is liable to GST.
regards,

10 April 2023 Stipend (reimbursement) for trainees will out of ambit of GST.


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