Case of Batcha Noorjahan, AAAR Tamil Nadu Ruling Dated 23rd June 2025. The applicant, engaged in the business of transporting school students, contended that their services should qualify for GST exemption as they were essential to educational institutions. AAR had earlier ruled that the services by way of transportation of students and staff cannot be considered as services provided to school (educational institution) and not exempt. AAAR upheld the ruling.