GST exempt on services of transportation of students and staff of college to and from college

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. However the exemption will be valid only till the time the contract carriage fulfils the conditions laid down in the said notification. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH 1. The present application has been filed u/s 97 of the Ce...