https://www.taxtmi.com/caselaws?id=388279 The ruling confirmed that transportation services provided by the applicant under contract carriage to an institute are exempt from GST under serial no. 15(b) of Notification No. 12/2017 (Rate). The exemption is subject to compliance with specified conditions. As the services were deemed exempt, the question of the applicable GST rate if taxable was not addressed. The ruling emphasized that the exemption would continue as long as the conditions outlined in the notification were met, and it would remain valid unless invalidated under relevant provisions of the GST Act. en-us Wed, 25 Sep 2019 00:00:00 +0530 Fri, 27 Mar 2020 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388279 The ruling confirmed that transportation services provided by the applicant under contract carriage to an institute are exempt from GST under serial no. 15(b) of Notification No. 12/2017 (Rate). The exemption is subject to compliance with specified conditions. As the services were deemed exempt, the question of the applicable GST rate if taxable was not addressed. The ruling emphasized that the exemption would continue as long as the conditions outlined in the notification were met, and it would remain valid unless invalidated under relevant provisions of the GST Act. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388279