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TMI Blog2023 (9) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of Section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew schools in Chennai to provide transport service i.e. pick up and drop of their school children; This transport service will be operated by providing school bus/van service only to the students studying in respective schools and not for general public. She also stated that payment of fees will be collected directly from the parents of the students as per advice and agreement with school. She further stated that the teachers and staff will also be picked and dropped en-route for which the school will pay. Further the bus/van permits will be in the name of the respective school only. 2.3. The Applicant has sought Advance ruling on the following questions:- a. Whether GST applicable on the above said service? b. Whether the collection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ool services and has proposed to operate the vehicles from other vehicle owners, and has not having any agreement with the schools for transportation services. With regard to the question as to whether the said activity of the Applicant attracts levy of GST, they opined that as per SI. No. 66 (HSN 9992) of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, the transportation service to an educational institution for students and faculty and staff is exempted from GST. They also stated that the said exemption is available to the Applicant on provision of the agreements executed with the concerned schools and vehicle owners for transportation of services provided to the educational institutions for students and faculty and staff. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opose to provide the service of picking up and dropping of school children and staff of higher secondary school in bus and/or by van and not of the general public; that the service will be provided under agreement with schools; that the bus and van permits will be in the name of respective schools; that the applicant will be receiving the payments for the services directly from the parents, as per advice and agreement with school; and that for picking up and dropping of the teachers and staff, the respective school will pay. The Applicant did not submit any copy of the agreement entered with the schools as the whole activity is only proposed to be undertaken. 5.4. It is pertinent to see the relevant statutory provisions, which are given vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secondary school in bus and/or by van by entering into an agreement with the schools. Further the bus and van permits will be in the name of respective schools. Thus, the Applicant's proposed activity of providing transport services to the education institutions by way of transportation of students and staff, will become eligible for exemption vide Sl.No. 66(b) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, if the services provided by the Applicant is to an educational institution as defined in Para No. 2(y) of the said notification and necessary permit has been obtained as mandated under the Tamilnadu Motor Vehicles (Regulation and Control of School Buses) Special Rules 2012. 6. In view of the above, we rule as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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