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Exemption

Aditi (Job) (205 Points)

22 September 2018

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

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12 Replies

praveen (Expert) (350 Points)
Replied 22 September 2018

It's exempted under GST

Shivam gupta (student) (263 Points)
Replied 22 September 2018

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.

Aditi (Job) (205 Points)
Replied 22 September 2018

So its us taxable right? Thanks alot

praveen (Expert) (350 Points)
Replied 22 September 2018

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..

1 Like

Aditi (Job) (205 Points)
Replied 22 September 2018

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

praveen (Expert) (350 Points)
Replied 22 September 2018

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

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

Aditi (Job) (205 Points)
Replied 22 September 2018

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

praveen (Expert) (350 Points)
Replied 22 September 2018

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

(Guest)

Nice explanation By Shri Praveen... Keep it up 👍👍👍

Mayur Iyer (246 Points)
Replied 23 September 2018

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