TaxTMI 
TaxTMI 
Dear Experts,
Whether taxi services for transportation of faculty or staff provided to educational institute i.e. university is exempted from GST or not?
SERVICES PROVIDED TO EDUCATIONAL INSTITUTES
09 May 2018 
4 Replies 
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GST exemption for transportation to educational institutions narrowed, making university staff transport likely taxable after amendment.
Whether taxi transport of faculty or staff to an educational institute is GST-exempt is disputed. Under the original notification the exemption excluded institutions providing pre-school and education up to higher secondary, so a university's transport was taxable. An amendment removed the words referring to higher secondary, which suggests the exemption is now limited to pre-school only, but a proviso cited by a participant raises ambiguity about continued exemption for higher secondary institutions. (AI Summary)
Whether taxi transport of faculty or staff to an educational institute is GST-exempt is disputed. Under the original notification the exemption excluded institutions providing pre-school and education up to higher secondary, so a university's transport was taxable. An amendment removed the words referring to higher secondary, which suggests the exemption is now limited to pre-school only, but a proviso cited by a participant raises ambiguity about continued exemption for higher secondary institutions. (AI Summary)