No GST Applicable on transport of staff and students of school [Read AAR Order]

The Tamil Nadu Authority for Advance Ruling (AAR Tamil Nadu) in the matter of Muniyasamy Abinaya held that No GST Applicable on transport of staff and students of school.

A person named Smt. Muniyasamy Abhinaya, No.16-2, Nehru Street, Thalambur, Kancheepuram District, Pincode 603 103, (hereinafter referred to as the Applicant) is an individual (Proprietorship) and an unregistered person with GST. The Applicant has a proposal to provide pick up and drop (transport) service only to the students and staff of certain schools and not for general public.

The Questions and Rulings are:

Questions: 1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/ van?

2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?

Ruling: The activity proposed to be undertaken by the Applicant as specified in their application relating to the educational institution as defined in the Act amounts to supply of service and is exempted from GST under Sl. No.66(b) of Notification No.12/2017-Central Tax (rate) dated 28.06.2017 read with para 2(y) (Definition) of Notification No. 12/2017-Central Tax (rate) dated 28.06.2017.

For Official Ruling Download the PDF Given Below: