Transport service to engineering colleges

[Asked by Guest]

A person is giving transport services to engineering colleges (transporting students from several places to one destination i.e. engineering college) and the person is receiving 20lakh above in a financial year from the engineering college.

Is the person liable to pay GST? On the amount received

AI Summary

Transport services to educational institutions are taxable; college provided student transport attracts GST at the applicable rate under notifications.
Transport services carrying students to engineering colleges are taxable under GST; the exemption for motor-vehicle transport applies only to services to or by institutions providing pre-school and education up to higher secondary. Providers of student-transport services for engineering colleges must therefore charge GST on amounts received, and such passenger-transport services fall under the notified HSN classifications with an applicable GST rate of 18%. The same tax position applies when the college supplies the transport service.