Our Client is a primary school. They collect Transportation charges from students. They have engaged vans to pick and drop students, whom they pay on monthly basis.
The turnover of school is above ₹ 20.00 Lacs.
Is the charging of Transportation expenses liable to GST?
GST exemption on school transportation affirmed as not liable where charges fall within the applicable exemption notification. Primary school transportation charges for monthly student pick up and drop services are treated as exempt from GST, with one reply citing Notification No.12/17-(Central Tax Rate) dated 28.6.17 (Serial No.66) and other respondents stating the fees are not liable to GST. (AI Summary)