GST Exemptions for Vehicle Hiring: State Transport, Local Authorities, Educational Transport, and More Explained.

The exemptions from GST for services related to hiring vehicles. It includes exemptions for hiring motor vehicles to state transport undertakings or local authorities, specifically those carrying more than twelve passengers, including electrically operated vehicles. It also covers goods transport agencies and vehicles for transporting students, faculty, and staff to educational institutions. Definitions are provided for terms like "educational institution," "goods transport agency," and "state transport undertaking." Clarifications and amendments are noted, such as treating educational boards as institutions for examination services and updates from various notifications.