Dear Sir
We are providing transport service to students for pick up drop at school . We are directly charging amount for this service parents & school is providing nothing . This service is under NIL rated category .
But if we provide transporation service to school for edicational tour , picnic stc & school is paying amount for this after dedcuting TDS , now i want to ask whether this service to school is taxable or exempted.
Regards
ABHISHEK BHANDARI
Student Transport Services for School Activities Exempt from GST, Clarifies Authority for Advance Ruling under Relevant Notifications. A transportation service provider inquired about the tax implications of providing services to schools. They offer transport for students directly to school, which falls under a NIL rated GST category. However, they sought clarification on whether transportation services for school activities like educational tours and picnics, paid by the school after TDS deductions, are taxable or exempt. The response clarified that such services are exempt when provided to educational institutions, as per the relevant GST notifications and decisions by the Authority for Advance Ruling. (AI Summary)