Batcha Noorjahan ., In re
Date: June 22, 2025
Subject Matter
Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.
Summary
In the case Tvl. Batcha Noorjahan (proprietrix of M/s. School Transport), the appellant provides transportation services for school students and staff. They sought an Advance Ruling to determine whether their services are considered as services provi…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU Tvl. Batcha Iloorjahan, proprietrix of M/s.School Transport at Flat No.52, Amruth Enclave, Malai Theru, Ponmar, Kanchipuram 600 048 (hereinafter called as the “Appellant”) is engaged in the business of plying school buses and providing transportation services to the school students in commuting to their school and ba…