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TMI Blog2023 (9) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ool in bus and/or by van and not of the general public; that the service will be provided under agreement with schools; that the bus and van permits will be in the name of respective schools; that the applicant will be receiving the payments for the services directly from the parents, as per advice and agreement with school; and that for picking up and dropping of the teachers and staff, the respective school will pay. The Applicant did not submit any copy of the agreement entered with the schools as the whole activity is only proposed to be undertaken. The Applicant propose to provide the service of picking up and dropping of school children and staff of higher secondary school in bus and/or by van by entering into an agreement with the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment with school. She further stated that the teachers and staff will also be picked and dropped en-route for which the school will pay. Further the bus/van permits will be in the name of the respective school only. 2.3. The Applicant has sought Advance ruling on the following questions:- a. Whether GST applicable on the above said service? b. Whether the collection of transportation charges from parents will be taxed or exempted under GST, since only school students are only picked up and dropped, and school staff which will be covered in the agreement with school? c. If GST applicable, then what is the percentage of GST to be charged from parents and school? 2.4. The applicant has not submitted any statement containing interpretation of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an educational institution for students and faculty and staff is exempted from GST. They also stated that the said exemption is available to the Applicant on provision of the agreements executed with the concerned schools and vehicle owners for transportation of services provided to the educational institutions for students and faculty and staff. 4.2. The concerned Centre authority vide letter dated 11.07.2023 has stated that as the applicant is unregistered there is no question of pending or decided proceedings in respect of the Applicant on the questions raised by them in the ARA application. It is further stated that the services provided by them by way of transport of staff and students of school as school bus operator, by providing sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and agreement with school; and that for picking up and dropping of the teachers and staff, the respective school will pay. The Applicant did not submit any copy of the agreement entered with the schools as the whole activity is only proposed to be undertaken. 5.4. It is pertinent to see the relevant statutory provisions, which are given vide SI. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as reproduced below: SI.No. Chapter, section, Heading, Group or Service Code (Tariff) Description of services Rate (percent) Condition 66. Heading 9992 Services provided (a) by an educational institution to its students, faculty and staff; (b ) to an educational institution, by way of,- (i) transportation of students, faculty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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