School Bus GST Exemption Denied by Tamilnadu AAAR

In re Batcha Noorjahan (GST AAAR Tamilnadu) Goods and Services Tax Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, has upheld a ruling denying GST exemption to Tvl. Batcha Noorjahan, proprietress of M/s. School Transport, for services involving the transportation of school students and staff. The AAAR concurred with the initial Authority for Advance Ruling (AAR), determining that the services were provided to the students’ parents, who paid the consideration, rather than directly to the educational institutions. This decision clarifies the interpretation of GST exemption Notif...