GST Applies to School Transport Services given Directly to Students: AAR Tamil Nadu

In re Batcha Noorjahan (GST AAR Tamilnadu)

Tamil Nadu Authority for Advance Rulings (AAR) examined whether the transportation services provided by the applicant, Tvl. Batcha Noorjahan, to school students should be considered as services provided to educational institutions and, consequently, be exempt from GST under Notification No. 12/2017 – Central Tax (Rate). The applicant, engaged in the business of transporting school students, contended that their services should qualify for GST exemption as they were essential to educational institutions. However, since the transport fees

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