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TMI Blog2025 (3) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of any matter referred to in sub-section (2) 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. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents are being collected from the students directly as per the agreement with the schools. ii) There could be a view that since the fees are directly collected from the students, the service recipient is not the school or the Educational Institution. iii) In this scenario, whether the exemption clause provided in the notification No.12/2017-Central Tax (Rate), dated 28th June 2017 is applicable to the applicant? 3.2 The applicant has also submitted the following interpretation of law in respect of the questions raised by them for which Advance Ruling is sought: (i) As per the provisions of the Act, the services provided to the Educational Institution by way of transportation of students and staff is exempted from GST (Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 by way of 'transportation of students, faculty and staff'. 4.2. During the personal hearing, the Members requested the AR to submit the following documents at the earliest to proceed further in this case, viz., (i) Copies of agreement with school, (ii) IT returns for the last two years, (iii) To inform whether the applicant is the sole service provider to schools, (iv) Copies of the bills raised on the students, and (v) The nature of relationship with the schools. The AR agreed to furnish the said documents at the earliest. Accordingly, the applicant furnished copies of agreement with school, copies of Registration certificate and permit of school buses, copies of the financial statements, and copies of receipts raised on the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of 5 years for the purpose of transporting students and staff of the school only in connection with school activity as provided under clause (8) of Rule 2 of the Tamil Nadu Motor Vehicles Regulations and Control of school buses special rules, 2012. The said lease agreement was entered into by the applicant with the school in order to comply with the Tamil Nadu Motor Vehicles Regulations and Control of school buses Special Rules, 2012. The said lease agreement is live as on date. 6.4. On perusal of the said lease agreement, it was noticed that there was no mention of the consideration part payable by the school to the applicant for providing the vehicle and the services related thereto. Further, there was no mention in the lease agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. And no entry is seen to have been made either on the Income side or on the Expenditure side of the Profit and Loss Account, as far as it relates to school, which goes to show that the applicant is neither receiving any amount from the school, nor paying any amount to the school. Under these circumstances, as the consideration towards the transportation activity are received in full by the applicant from the students concerned, and as no consideration is received by school administration, it becomes clear that no services are rendered by the school to the students in relation to transportation of students. It also becomes apparent that as the applicant is not receiving any payment from the school administration, no services are rendered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal institution to its students, faculty and staff; (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 house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (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. Nil Nil The entry as above state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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