No GST Exemption for Student Transportation and Catering Services Under Notification 12/2017-CT Rate
Case-Laws
GST
The AAR held that the applicant is ineligible for exemption under serial no. 66(b)(i) & (ii) of notification No. 12/2017-CT (Rate) for transportation and catering services provided directly to students, as the consideration was received from students and not from the educational institution. Consequently, the services are not deemed to be provided to the school, failing the
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