GST rate for university buses

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Hi,

pls guide GST rate for non ac buses on contract basis for universities for transportation of students and staff
Replies (1)

As per Notification No.12/2017-Central Tax Rate,  Clause 15 as mentioned here under the said transportation is exempted.

Transport of passengers, with or without accompanied belongings, by

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire

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