<h1>Exemption for hiring services to state transport undertakings, local authorities and goods transport agencies covers specified vehicle and educational transport.</h1> Exemption covers services by way of giving on hire to specified recipients: hire to a state transport undertaking of motor vehicles designed for more than twelve passengers; to a local authority of electrically operated vehicles designed for more than twelve passengers; to a goods transport agency of means of transportation of goods; and hire of motor vehicles for transport of students, faculty and staff when provided to persons transporting them to educational institutions up to higher secondary. Key definitions and a clarification treating educational boards as institutions for examinations are included.