Supply of Students’ Dress, Bag & Boots without Compensation to Govt. Schools Exempted Under GST: TN AAR

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.

Read Also: GST Rate Applicable to Educational & Training Services GST is an indirect tax that is collected on all goods and services in India. In the educational sector, there are certain educational courses and training programmes which are devoid from GST since. Read more

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.

Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.

Recent Posts

No GST Returns Will Be Accepted If Filed More Than 3 Years Past Their Due Date

An advisory has been released by the Goods and Services Tax Network (GSTN) which notifies…

12 hours ago

Delhi HC: Two Judgment Orders Against One SCN Cannot Be Accepted for the Same Period

It was cited by the Delhi HC that the two adjudication orders against one SCN…

14 hours ago

CBDT Allows Electronic Filing of Forms 3CEDA and 3C-O Via Notification No. 5/2024

The Central Board of Direct Taxes (CBDT) in an update for the taxpayers via the…

15 hours ago

October 2024 Records the 2nd Highest GST Collection, Driven by Domestic Sales

In October, Gross GST collection surged to 9% to Rs 1.87 lakh crore, the second…

17 hours ago

UP AAR: GST Will Be Levied on the Installation of Electricity Distribution Systems by DISCOMs

Goods and Services Tax (GST) is to get paid on the procurement of materials and…

2 days ago

Bombay HC Quashes Rejection Order for Voluntary GST Cancellation Due to Lack of Stated Reasons

The Bombay High Court carried that as the revocation orders for the registration cancellation on…

3 days ago