School canteen & transportation service are exempted in gst
This query is : Resolved
09 September 2017
Dear Sir,
Transport services provided by a transport operator to a school to ferry students are exempt in GST?
Canteen services provided by a canteen vendor to a school students and staff are exempt in GST?
Jignesh
Transport services provided by a transport operator to a school to ferry students are exempt in GST?
Canteen services provided by a canteen vendor to a school students and staff are exempt in GST?
Jignesh
09 September 2017
Certain services are made exempt under GST. One of such service is as under:
" Services provided,-
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv)services relating to admission to, or conduct of examination by, such institution;
upto higher secondary.
Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent."
Hence, Transportation services and catering services provided to educational institution are exempt but the main condition to be fulfilled is that such education institution must be providing services by way of pre-school education and education up to higher secondary school or equivalent.
" Services provided,-
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv)services relating to admission to, or conduct of examination by, such institution;
upto higher secondary.
Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent."
Hence, Transportation services and catering services provided to educational institution are exempt but the main condition to be fulfilled is that such education institution must be providing services by way of pre-school education and education up to higher secondary school or equivalent.
15 September 2017
Dear Sir,
My school is private school (Registration under Trust Act), so meals not sponsored by any Govt. Body. In this case GST applicable or not?
(Vendor charge GST in his bill)
Jignesh
My school is private school (Registration under Trust Act), so meals not sponsored by any Govt. Body. In this case GST applicable or not?
(Vendor charge GST in his bill)
Jignesh
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