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 Charges Confirmed, Referencing Notification No. 12/17 (Central Tax Rate), Serial No. 66. A primary school, with a turnover exceeding 20 lakhs, inquired about the applicability of GST on transportation charges collected from students. The school hires vans for student transport and pays them monthly. Three responses clarified that transportation charges collected by the school are exempt from GST, referencing Notification No. 12/17-(Central Tax Rate) dated 28.6.17, Serial No. 66. (AI Summary)