Tamilnadu AAR: School bus fee exempt from GST
In the matter of Muniyasamy Abinaya Tamil Nadu AAR transport services provided to students and staff of specific schools will not be subject to GST and consequently, the fees collected by service provider directly from parents for these services will also not be subject to GST; Applicant has sought advance ruling whether collection of transportation charges from parents will be taxed or exempted under GST, since only school students are picked up and dropped and school staff which will be covered in the agreement with school; In examining whether activity proposed to be undertaken by way of transport of staff and students of school as school bus operator, by school bus/ van service is applicable to GST or is exempted from GST and if GST applicable then what percentage is to be charged…