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GST applicable on higher secondary school, Goods and Services Tax - GST

Issue Id: - 114907
Dated: 22-4-2019
By:- JITENDER SINGH

GST applicable on higher secondary school


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Respected Sir,

Is GST applicable on higher secondary school affiliated CBSE when school hired drivers and conductors for school buses from contractor? As per Notification No. 12/2017-Central Tax (Rate) New Delhi, 28/06/2017. Tax Rate is exempt. Pl clarify

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1 Dated: 22-4-2019
By:- KASTURI SETHI

It is a case of manpower supply and manpower supply is not under RCM. Contrctor has supplied manpower to the school. Contractor will have to pay GST, if his turnover exceeds Rs.twenty lakhs in a year. Undoubtedly, transportation of students, staff etc. is not possible without driver and conductor. Technically, the department will go towards manpower.


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