Exemption

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How is bus fee from student n faculty taxable under gst?

Replies (12)
It's exempted under GST
exemption from tax on service of transportation of student ,faculty and staff is available only if service is provided to Education Institution.(i.e. supplier of transportation service supplies transportation service to Ed. Institution)(entry 66 ,N/N 12/2017)
Exemption shall not be available if supplier provides transportation service directly to student , faculty or staff without any involvement of Ed. Institution.
So its us taxable right? Thanks alot

NIL as per serial no 66 of notification no. 12 CTR  dated 28th July 2017

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 Central Government, State Government or Union territory;

If the Transporter directly provides the Services to Students & faculty Then Its taxable under GST..

 

@ praveen i guess this facility is drctly gvn to student so it is taxable. Evn m not sure

If it is directly given to Students n faculty then its taxable

just recheck the nature of Transaction & apply the same..

The question is receipts from mangal industrial training centre affiliated to the national council for vocational training offering approved course - bus fee from student n faculty

Its Exempted, as the receipts are collecting from the institution..

Nice explanation By Shri Praveen... Keep it up 👍👍👍
As per notification no.9/17 & 12/7 .
entry 66 : Any service(education except for cantten service if held by private institues) given by a educational institue (pre school upto higher secondry, education for degree/diploma, institute prividing vocational service).
is exempted under levy of gst
Mr Praveen explanation is good and correct
Coaching un recreational activities relating to dance is exempt?

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