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TRANSPORATION SERVICE TO SCHOOL

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..... TRANSPORATION SERVICE TO SCHOOL
Query (Issue) Started By: - abhishek bhandari Dated:- 19-12-2019 Last Reply Date:- 19-12-2019 Goods and Services Tax - GST
Got 1 Reply
GST
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 taxa .....

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..... 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 .....

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..... 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 .....

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..... 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) = .....

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..... 2019 (9) TMI 984 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE : EMRALD HEIGHTS INTERNATIONAL SCHOOL
Discussion Forum - Knowledge Sharing .....

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