No GST on Services of Picking up and Dropping of School Children & Staff of Higher Secondary School | AAR

Case Details: Authority for Advance Rulings, Tamilnadu Muniyasamy Abinaya, In re - [2023] 154 taxmann.com 383 (AAR-TAMILNADU)

Judiciary and Counsel Details

• • Smt. D. Jayapriya & Smt. N. Usha, Member

Facts of the Case

The applicant received a proposal to provide service of picking up and dropping of school children and staff of higher secondary school in bus and/or by van by entering into an agreement with schools. It filed an application for advance ruling to determine whether collection of transportation charges would be taxable or exempt under GST.

AAR Held

The Authority for Advance Ruling observed that in the present case the applicant would enter into agreement with schools for providing transportation services to school children and staff and bus and van permits would be in name of schools. Therefore, the applicant’s proposed activity of providing transport services to schools by way of transportation of students and staff, would become eligible for exemption vide Sl. No. 66(b) of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, since services provided by applicant would be to educational institutions.