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GST applicable on higher secondary school

JITENDER SINGH

Respected Sir,

Is GST applicable on higher secondary school affiliated CBSE when school hired drivers and conductors for school buses from contractor? As per Notification No. 12/2017-Central Tax (Rate) New Delhi, 28/06/2017. Tax Rate is exempt. Pl clarify

Manpower supply: contractor liable for GST on providing drivers/conductors to schools when turnover exceeds threshold. Provision of drivers and conductors to a CBSE higher secondary school by a contractor is treated as manpower supply and not as an exempt educational service; the contractor is the taxable person and must pay GST if his aggregate turnover exceeds the statutory threshold, and the supply is not treated under the reverse charge mechanism. (AI Summary)
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KASTURI SETHI on Apr 22, 2019

It is a case of manpower supply and manpower supply is not under RCM. Contrctor has supplied manpower to the school. Contractor will have to pay GST, if his turnover exceeds Rs.twenty lakhs in a year. Undoubtedly, transportation of students, staff etc. is not possible without driver and conductor. Technically, the department will go towards manpower.

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