This weekly summary analyses the stories related to the Goods and Services Tax, Authority for Advance Ruling (AAR), and Appellate Authority for Advance Ruling (AAAR) that have been published at Taxscan.in. during the previous week from September 17 to September 22, 2023.
The Tamilnadu Authority for Advance Ruling (AAR) recently ruled that no Goods and Services Tax is applicable on school bus services provided for students and staff.
The Authority Bench of D Jayapriya, CGST Member and SGST Member N Usha ruled that, “The activity proposed to be undertaken by the Applicant as specified in their application relating to the educational institution as defined in the Act amounts to supply of service and is exempted from GST under Sl.No.66(b) of Notification No. 12/2017-Central Tax (rate) dated 28.06.2017 read with para 2(y) (Definition) of Notification No. 12/2017-Central Tax (rate) dated 28.06.2017.”
The Gujarat Authority for Advance Rulings (AAR) recently ruled that, GST, at the hands of the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant, to the Canteen Service Provider (CSP).
The Gujarat AAR Bench ruled that, “recently ruled that, GST, at the hands of the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant, to the Canteen Service Provider (CSP).”
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