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    <title>GST applicable on higher secondary school</title>
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    <description>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.</description>
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      <title>GST applicable on higher secondary school</title>
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      <description>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.</description>
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      <law>GST</law>
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