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TRANSPORATION SERVICE TO SCHOOL

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....RANSPORATION SERVICE TO SCHOOL<br> Query (Issue) Started By: - abhishek bhandari Dated:- 19-12-2019 Last Reply Date:- 19-12-2019 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Dear Sir We are ....

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....providing transport service to students for pick up drop at school . We are directly charging amount for this service parents & school is providing nothing . This service is under NIL rated category .....

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.... But if we provide transporation service to school for edicational tour , picnic stc & school is paying amount for this after dedcuting TDS , now i want to ask whether this service to school is taxab....

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....le or exempted. Regards ABHISHEK BHANDARI Reply By KASTURI SETHI: The Reply: Yes. Exemption is available if provided to school (an educational institution) and NOT direct to students. See Notifica....

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....tion No.12/17-CT(R) dated 28.6.17 as amended from time to time up to 30.9.19 (Notification No.21/19-CT(R) dated 30.9.19.). School may use your service for educational tour, picnic etc. It is pertinent....

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.... to mention that tour, picnic, conference etc. conducted by an educational institution are part of education. Also go through the following decision of AAR:- 2019 (29) G.S.T.L. 264 (A.A.R. - GST) = 2....

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....019 (9) TMI 984 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE : EMRALD HEIGHTS INTERNATIONAL SCHOOL<br> Discussion Forum - Knowledge Sharing ....