TMI BlogTRANSPORATION SERVICE TO SCHOOLX X X X Extracts X X X X X X X X Extracts X X X X ..... TRANSPORATION SERVICE TO SCHOOL X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 pertinen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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) = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (9) TMI 984 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE : EMRALD HEIGHTS INTERNATIONAL SCHOOL X X X X Extracts X X X X X X X X Extracts X X X X
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