Skip to main content
← back
Informative

Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR...

Update / Judgement Date

31 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The AAR (Authority for Advance Ruling) has ruled that "bus transport availed by students and staff on hire is not a service provided to the school," and thus "no GST exemption" is applicable. The AAR clarified that the service of transportation is provided by the bus operator to the students and staff directly, not to the school. As a result, the exemption intended for educational services provided by the school does not extend to this third-party transportation service, making it subject to GST.