https://www.taxtmi.com/forum/issue?id=113881 Whether transportation of school students is subject to GST depends on whether the service is characterised as supplied to the educational institution (and therefore exempt) or to students/parents (and therefore taxable); where payments are received from students or parents, classification is uncertain, alternative concessional treatment for passenger transport may apply subject to input tax credit restrictions, and factual features such as invoicing, contractual party and payment routing are determinative, so an advance ruling is recommended. en-us Mon, 18 Jun 2018 21:04:16 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113881 Whether transportation of school students is subject to GST depends on whether the service is characterised as supplied to the educational institution (and therefore exempt) or to students/parents (and therefore taxable); where payments are received from students or parents, classification is uncertain, alternative concessional treatment for passenger transport may apply subject to input tax credit restrictions, and factual features such as invoicing, contractual party and payment routing are determinative, so an advance ruling is recommended. Discussion-Forum GST Mon, 18 Jun 2018 21:04:16 +0530 https://www.taxtmi.com/forum/issue?id=113881