GST Applicability for School Transport Services: AAR Tamilnadu Ruling

In re Muniyasamy Abhinaya (GST AAR Tamilnadu) In a recent ruling by the Authority for Advance Ruling (AAR) in Tamilnadu, the GST applicability for school transport services was examined. The case involved Smt. Muniyasamy Abhinaya, an individual proprietor planning to provide transportation services exclusively to students and staff of certain schools. This article delves into the AAR’s decision and its implications. Detailed Analysis: GST Applicability: The primary question was whether GST would apply to the transportation services offered by the applicant. It was clarified that the serv...