{"id":268009,"date":"2022-06-06T15:00:22","date_gmt":"2022-06-06T09:30:22","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268009"},"modified":"2022-06-06T15:56:02","modified_gmt":"2022-06-06T10:26:02","slug":"schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools\/","title":{"rendered":"AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Maharashtra Authority of Advance Ruling (AAR):<\/strong> The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by them.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><u>Factual Background: <\/u><\/span><\/h4>\n<p style=\"text-align: justify;\">The applicant herein is registered under the Goods and Services Tax and intended to provide certain services such as pre-education services to preschool students, stationery, books, beverages, food, milk without any additional payment i.e. the costs are covered in the fees to its preschool students, supply of good for some consideration to preschool students, transportations service both with and without consideration to the preschool students, transportation services to the staff members with consideration and canteen service to his faculty and staff for some consideration.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><u>Observations and Decision:<\/u><\/span><\/h4>\n<p style=\"text-align: justify;\">The issue for deliberation was whether the applicant\u2019s business and the services listed above was entitled to a nil rate of tax as per Serial No. 66 of the Notification No. 12\/2017-CT (Rate) dated 28-6-2017.<\/p>\n<p style=\"text-align: justify;\">The AAR observed that considering that the applicant was providing services by way of pre-school education, the applicant\u2019s business could be considered as an &#8220;Educational Institution&#8221;. Therefore, services provided by them to students, faculty, and staff will attract a NIL rate of GST.<\/p>\n<p style=\"text-align: justify;\">Further, it held that the applicant\u2019s business was \u201c<em>entitled to a nil rate of tax as per Serial No. 66 of the Notification No. 12\/2017-CT (Rate) dated 28-06-2017, on the supply of pre-school education service to its students against fee; on the supply of transportation service to its pre-school students without any consideration; on the supply of transportation service to its pre-school students for some consideration ; on the supply of transportation service to its faculty and staff for some consideration; and on the supply of canteen service to its faculty and staff for some consideration\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\">The authority also noted that considering the cost of goods was included in the education fees charged by the applicant, it can be implied that the applicant was supplying the said goods as part of a composite supply and principal supply is in the form of educational services. Since, the necessary books, stationery, drawing material, sports goods, foods items, milk, beverages are supplied to its students as a part of such composite supply, the same would be exempted under Serial No. 66 of the Notification No. 12\/25017-CT (Rate) dated 28-6-2017 and be entitled to NIL rate of tax on the supply of the mentioned goods to its Pre-school students, without any consideration.<\/p>\n<p style=\"text-align: justify;\">The services that are not a part of the composite supply and are on standalone basis cannot be included in Serial No. 66 of the Notification No. 12\/2017-CT (Rate) dated 28-6-2017 and thus supply of goods for some consideration to preschool students would not be entitled to NIL tax rate.[Rahul Ramachandran, In Re., GST-ARA-43\/2020-21\/B-64, decided on 23-5-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\">Advocate representing the applicant: Dipak Bapat<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are <\/p>\n","protected":false},"author":67011,"featured_media":236825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[],"class_list":["post-268009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools | SCC Times<\/title>\n<meta name=\"description\" content=\"Schools are not liable to pay GST on canteen and transportation services furnished by schools\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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