The Tamil Nadu Authority of Advance Ruling (AAR) directed that GST is excused on the supply of Dress, School Bag, Boots etc. to students excluding the compensation to Government Supported schools.
The petitioner Tamil Nadu Textbook and Educational Services Corporation is regulated through the government of Tamil Nadu and thus they are the body of government. Government has been revealed with the responsibility though the government-assisted schools to print and provide the books with a fixed price through the government to the bootstrapping private schools.
They work under the responsibility to manage the provision of providing free kits, schools bags, geometry boxes, footwear, wooden colour pencil, crayons, footwear, and woollen sweaters to the students for learning in schools to whom the government aids for only the instructions from the council of education Government of Tamil Nadu. The appellant also seeks the advance running on several problems.
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Firstly, supplying educational support to students for things like footwear, bags, geometry box, wooden colour pencil, crayons, woollen sweaters, to the government-supported schools as under the scheme of state government education for which the compensation is levied to Tamil Nadu Text Book and Educational Services Corporation via state government through the means of budgetary allocation account for the supply.
Secondly, if the answer is true then the Tamil Nadu Text Book and Educational Services Corporation are sanctioned to avail the input tax credit 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India. Read more on the proposed provision.
The two judges Ms Manasa Gangotri Kata and Thiru Kurinji Selvaan V.S held that the above Provision of supply but excused which is enforced from October 13, 2017, the petitioner is not sanctioned to claim the credit of tax given on the concerning buying of goods and services On 28th June 2017 vied entry Sl.No.150 in the Notification No. 2/2017-C.T.(Rate) as revised by Notification No. 35/2017-C.T. (Rate) dated 13th October 2017.
