MUMBAI: The Authority for Advance Rulings (Tamil Nadu) has held that transport providers for college students and employees of sure faculties is not going to be topic to GST. Thus, fees collected by the service supplier immediately from the dad and mom can even not be topic to any GST.
In this case, Muniyasamy Abhinaya (who was not registered beneath GST) sought a ruling on his proposed transport service. He submitted that the service might be offered beneath agreements with sure faculties. The bus and van permits might be within the identify of those faculties. He might be receiving funds for pick-up and drop-off of scholars immediately from dad and mom, whereas the varsity pays him for offering such providers to their employees.
The AAR bench held that these providers might be exempt, as detailed in a 2017 notification. This notification exempts transportation providers to instructional establishments.
In this case, Muniyasamy Abhinaya (who was not registered beneath GST) sought a ruling on his proposed transport service. He submitted that the service might be offered beneath agreements with sure faculties. The bus and van permits might be within the identify of those faculties. He might be receiving funds for pick-up and drop-off of scholars immediately from dad and mom, whereas the varsity pays him for offering such providers to their employees.
The AAR bench held that these providers might be exempt, as detailed in a 2017 notification. This notification exempts transportation providers to instructional establishments.
