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Services provided by the applicant for transportation of students and staff of the contracee's Institute under contract carriage by non-air conditioned buses is exempt from GST.

Exemption from GST — The applicant is in the business of providing services of hiring of vehicles under Contract Carriage and it entered into an agreement with Chameli Devi Institute for transportation of their students and staff under contract carriage by Non-A/c buses. The Applicant sought Advance ruling in respect of applicability of serial no.15 (b)(HSN/SAC Code 9964) of exemption Notification No.12/2017-CT(Rate), dated 28.6.2017 as amended, for said activity? And; If taxable, its rate of GST?. The Authority ruled out that the services provided by the applicant for transportation of students and staff of the contracee's Institute under contract carriage by non-air conditioned buses is exempt from GST. — Bhavika Bhatia, In Re… [2019] 16 TAXLOK.COM 195 (AAR-Madhya Pradesh)