Daily Archives: October 31, 2025

GST Exemption Denied for School Bus Services as Fees Are Paid Directly by Parents.

By | October 31, 2025

GST Exemption Denied for School Bus Services as Fees Are Paid Directly by Parents. Issue Whether transportation services provided to students are considered services rendered “to an educational institution” and thus exempt from GST under Sl. No. 66 of Notification 12/2017-CTR, when the transporter has an agreement with the school but collects the transportation fees… Read More »

Category: GST

Central GST Officers Can Act on State-Assigned Taxpayers in Evasion Cases

By | October 31, 2025

Central GST Officers Can Act on State-Assigned Taxpayers in Evasion Cases. Issue Can a Central GST officer initiate intelligence-based enforcement proceedings against a taxpayer who, for administrative purposes, has been assigned to the State GST authorities under the single-interface system? Facts The CGST Commissionerate gathered intelligence about a network of 12 firms, including the petitioner,… Read More »

Category: GST