AAR Gujarat denies GST Exemption for School Transport & Catering Services

In re Protego Services LLP (GST AAR Gujarat) The Gujarat Authority for Advance Ruling (AAR) addressed the eligibility for GST exemption on transportation and catering services provided by Protego Services LLP (now Protego Services P Ltd) to students of Fountainhead School. Protego Services sought exemption under Notification No. 12/2017-CT(Rate) for services exclusively provided to the school’s students and staff. The core of the applicant’s argument was that these services, despite payments being received directly from parents, should be considered as provided “to an educati...