Sir/Mam, As per 1st proviso to Entry 66 of exemption notification, If security services is provided to a school which provides education from LKG to 12th standard shall be taxable. Am i right ??
2) A school is not registered under GST. So, as Security services comes under RCM, whether the school should pay GST under RCM ??
3) Whether transportation service provided BY SCHOOL TO STUDENTS, STAFF, TEACHERS ETC should be LIABLE TO GST I.E. WHETHER SCHOOL SHOULD CHARGE GST on Transporation fees (BUS FEES) paid by students ??
(Note- As above service is not mentioned in exemption notification, so I think that above should be taxable) ?? Pls clarify
Frah Saeed Answered question July 19, 2020
- As per Entry 66 , security services to an educational institution providing pre-school education and education up to higher secondary school or equivalent is exempt.
- No RCM being exempt supply.
- Exempt, NO GST. Covered under Services provided – (a) by an educational institution to its students, faculty and staff.
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Frah Saeed Answered question July 19, 2020