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

AI Summary

GST Exemption for School Bus Driver Contracts: Contractor Liable if Turnover Exceeds 20 Lakhs, Not Under RCM. A query was raised regarding the applicability of GST on a higher secondary school affiliated with CBSE when hiring drivers and conductors from a contractor for school buses. According to Notification No. 12/2017-Central Tax (Rate), the tax rate is exempt. The response clarified that this situation involves manpower supply, which is not under the reverse charge mechanism (RCM). The contractor must pay GST if their turnover exceeds twenty lakhs annually. The transportation of students and staff requires drivers and conductors, thus categorizing it as manpower supply.