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    <title>Regarding Exemption to Services provided to Educational Institutions</title>
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    <description>The exemption category for services to educational institutions expressly includes transportation of students, faculty and staff, with the phrase &quot;to &amp; fro&quot; understood to cover routine school vehicle services that both pick up and return students; a question about a student exchange programme was raised but the reply only confirms that school transportation ordinarily operates both ways.</description>
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      <description>The exemption category for services to educational institutions expressly includes transportation of students, faculty and staff, with the phrase &quot;to &amp; fro&quot; understood to cover routine school vehicle services that both pick up and return students; a question about a student exchange programme was raised but the reply only confirms that school transportation ordinarily operates both ways.</description>
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