Leasing of buses to educational institutions

services to an education institutions by way of transportation of its faculty staff and student is exempt from GST thus no taxable supply.

Services provided to education institution is exempted

(a) by an educational institution to its students, faculty and staff;

(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;

(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;

(iii)  security or cleaning or housekeeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution;

(v) supply of online educational journals or periodicals;

Provided that nothing contained in entry (i), (ii) and (iii) of item (b) shall apply to  an educational institution other than an institution providing services by way of pre- school education and education up to higher secondary school or equivalent