Does gst applicable for school for construction of roads

Yes School is exempted from GST but over here you provide road construction services to school which is not comes under exemption category..

The Service is being provided by you. It doesn't matter to whom you are supplying your Services. [ Whether Registered or Un-Registered, Exempted from obtaining GST Registration etc. ]. If your goods/services are taxable under GST and you are a Registered Person, then it is mandatory to collect GST from the Recipient failing which you will be regarded as a tax evader.

So at your case, the School's contention of issuing a revised invoice without GST is not correct.

The services which are being provided "by" the School is EXEMPTED from GST vide Notification No. 12/2017 - CT(RATE), dated 28.06.2017.

Warm Regards.

Thanks Sir

 

Your welcome Sir....