GST rate for university buses

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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