https://www.taxtmi.com/caselaws?id=767379 The AAR Tamil Nadu held that transport services provided directly to students cannot be considered as services to the educational institution. Despite a lease agreement with the school administration, the applicant received fees directly from students with no financial transactions between applicant and school. The service was classified as "Transport of passenger by motor vehicle" under SAC 9964, attracting 5% GST without ITC. The exemption under Serial No.66 of Notification 12/2017 was denied as services were not provided to the educational institution but directly to students. en-us Thu, 13 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767379 The AAR Tamil Nadu held that transport services provided directly to students cannot be considered as services to the educational institution. Despite a lease agreement with the school administration, the applicant received fees directly from students with no financial transactions between applicant and school. The service was classified as "Transport of passenger by motor vehicle" under SAC 9964, attracting 5% GST without ITC. The exemption under Serial No.66 of Notification 12/2017 was denied as services were not provided to the educational institution but directly to students. Case-Laws GST Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767379