https://www.taxtmi.com/caselaws?id=774313 AAR Gujarat ruled that the applicant was not eligible for exemption under serial no. 66(b)(i) & (ii) of notification No. 12/2017-CT(Rate) for transportation and catering services provided to students. The authority determined that since the applicant collected charges directly from students rather than from the school, the services were not provided "to the school" as required for exemption. The primary condition of services being provided to an educational institution was not satisfied, disqualifying the applicant from the exemption. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774313 AAR Gujarat ruled that the applicant was not eligible for exemption under serial no. 66(b)(i) & (ii) of notification No. 12/2017-CT(Rate) for transportation and catering services provided to students. The authority determined that since the applicant collected charges directly from students rather than from the school, the services were not provided "to the school" as required for exemption. The primary condition of services being provided to an educational institution was not satisfied, disqualifying the applicant from the exemption. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774313