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 to parents and to school for arranging pick up and drop off of staff, peruses Sl. No. 66 of Notification No. 12/2017- CTR dated June 28, 2017 to conclude that activity will be eligible for exemption; However, as a rider adds that exemption will be allowed, “if the services provided by the Applicant is to an educational institution as defined in Para 2 (y)…and necessary permit has been obtained as mandated under the Tamilnadu Motor Vehicles (Regulation and Control f School Buses) Special Rules, 2012.”: