{"id":71974,"date":"2025-07-07T08:42:50","date_gmt":"2025-07-07T03:12:50","guid":{"rendered":""},"modified":"2025-07-07T08:42:50","modified_gmt":"2025-07-07T03:12:50","slug":"no-gst-exemption-for-student-transportation-and-catering-services-under-notification-12-2017-ct-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71974","title":{"rendered":"No GST Exemption for Student Transportation and Catering Services Under Notification 12\/2017-CT Rate"},"content":{"rendered":"<p>No GST Exemption for Student Transportation and Catering Services Under Notification 12\/2017-CT Rate<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant is ineligible for exemption under serial no. 66(b)(i) &#038; (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<\/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=90206\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No GST Exemption for Student Transportation and Catering Services Under Notification 12\/2017-CT RateCase-LawsGSTThe AAR held that the applicant is ineligible for exemption under serial no. 66(b)(i) &#038; (ii) of notification No. 12\/2017-CT (Rate) for transpor<\/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-71974","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71974","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=71974"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71974\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}