Bhavika Travels ., In re
Date: September 25, 2019
Subject Matter
Service of transportation of students and staff of a college under contract carriage by Non-AC buses is exempt from GST
Summary
The applicant is providing the services of transportation of students and staff of the contracee’s Institute under contract carriage, and the said transportation of students and staff is by non-air conditioned buses. Therefore, it will be exemp…
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s BHAVIKA BHATIA (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions.…