NO GST IF SCHOOL FEES COVER PAPER,MILK,BISCUITS

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NO GST IF SCHOOL FEES COVER PAPER,MILK,BISCUITS

 

 

The Maharashtra bench of the Authority for Advance Rulings (AAR) has held that when food items are supplied to school kids, and their cost is part of the fees charged,they will not attract GST.

While advance rulings do not set a judicial precedent,they do have persuasive value.The ruling was sought by Rahul Ramchandran, who had set up a new business- Nashik Cambridge Pre-School.

To  be more precise,the AAR has held that supply of books, stationery, drawing materials, sports goods, food items, milk and beverages provided by a school to its students without any consideration(as the cost is included in the fees charged) will not be subject to GST.

It also held that transportation services provided to students, faculty and staff, whether free or for a considerartion, would not attract GST as there are specifically noticed at a nil rates. Similarly, canteen facilities provided to its staff and facilities provided to its staff and faculty would also attract a nil rate.

Courtesy:Times group

WhatsApp Image 2022-06-03 at 10.03.09 AM

 

 

1 Comment

  1. June 4, 2022
    CA K P Baranwal

    Whether affiliation/recognition fee collected by an University from its colleges are exempt from service tax or not.

    Reply

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