{"id":71912,"date":"2025-07-01T08:47:59","date_gmt":"2025-07-01T03:17:59","guid":{"rendered":""},"modified":"2025-07-01T08:47:59","modified_gmt":"2025-07-01T03:17:59","slug":"school-transport-services-to-students-don-39-t-qualify-for-gst-exemption-under-notification-12-2017-serial-66","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71912","title":{"rendered":"School transport services to students don&#39;t qualify for GST exemption under Notification 12\/2017 Serial 66"},"content":{"rendered":"<p>School transport services to students don&#39;t qualify for GST exemption under Notification 12\/2017 Serial 66<br \/>Case-Laws<br \/>GST<br \/>AAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial No.66 of Notification 12\/2017-Central Tax (Rate). The contractual arrangements demonstrated that appellant directly supplied transportation services to students\/staff with fees collected from parents, while educational institutions ne<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89994\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>School transport services to students don&#8217;t qualify for GST exemption under Notification 12\/2017 Serial 66Case-LawsGSTAAAR held that transportation services provided by appellant to school students and staff do not qualify for GST exemption under Serial N<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71912","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71912"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71912\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}