Regarding Exemption to Services provided to Educational Institutions

[karun kataria]

Kind attention is invited to “Services provided,-

1. by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution.”

Whether the above Transportation includes only daily 'To And Fro'Transportation.

[Ganeshan Kalyani]

Pls elaborate your query.

[karun kataria]

Sir, a person has arranged "Student Exchange Programme" for a school to a NewZeeland School. Will the same fall under the Transportation, as discussed above ?

[KASTURI SETHI]

The phrase, "to & fro" is included in the above category. It is natural that any bus or other vehicle which fetch students to school will also bring them back home. Transportation whether for students or teachers is for both ways.

AI Summary

Transportation services for educational institutions include to-and-fro student transport under exemption, covering both pickup and return. The exemption category for services to educational institutions expressly includes transportation of students, faculty and staff, with the phrase 'to & fro' understood to cover routine school vehicle services that both pick up and return students; a question about a student exchange programme was raised but the reply only confirms that school transportation ordinarily operates both ways.