https://www.taxtmi.com/caselaws?id=443143 Transport services provided only to students and staff of higher secondary schools, under arrangements with the schools and not to the general public, fall within the GST exemption for services supplied to an educational institution by way of transportation of students, faculty and staff. The notification's definition of educational institution covers institutions providing education up to higher secondary level or equivalent. The proposed school bus and van service is therefore exempt under Serial No. 66(b) of Notification No. 12/2017-Central Tax (Rate), subject to compliance with the required motor vehicle permit conditions. en-us Fri, 25 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443143 Transport services provided only to students and staff of higher secondary schools, under arrangements with the schools and not to the general public, fall within the GST exemption for services supplied to an educational institution by way of transportation of students, faculty and staff. The notification's definition of educational institution covers institutions providing education up to higher secondary level or equivalent. The proposed school bus and van service is therefore exempt under Serial No. 66(b) of Notification No. 12/2017-Central Tax (Rate), subject to compliance with the required motor vehicle permit conditions. Case-Laws GST Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443143