{"id":1738,"date":"2025-07-09T10:41:52","date_gmt":"2025-07-09T10:41:52","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1738"},"modified":"2025-07-09T10:41:53","modified_gmt":"2025-07-09T10:41:53","slug":"gst-aaar-tamil-nadu-ruling-dated-23-06-2025-school-bus-gst-exemption-denied","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/07\/09\/gst-aaar-tamil-nadu-ruling-dated-23-06-2025-school-bus-gst-exemption-denied\/","title":{"rendered":"GST AAAR Tamil Nadu Ruling Dated 23\/06\/2025 &#8211; School bus GST exemption denied\u00a0"},"content":{"rendered":"\n<p><em>Case of Batcha Noorjahan, AAAR Tamil Nadu Ruling Dated 23<sup>rd<\/sup>\u00a0June 2025.\u00a0<\/em>\u00a0The 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1ABVT2uaM56VtA7G0UD_LT_lfduYZ3iM_\/view?usp=sharing\"><em>(Link: AAAR Tamil Nadu Ruling Dated 23\/06\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Batcha Noorjahan, AAAR Tamil Nadu Ruling Dated 23rd\u00a0June 2025.\u00a0\u00a0The applicant, engaged in the business of transporting school students, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1738","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAAR Tamil Nadu Ruling Dated 23\/06\/2025 - School bus GST exemption denied\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/07\/09\/gst-aaar-tamil-nadu-ruling-dated-23-06-2025-school-bus-gst-exemption-denied\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST AAAR Tamil Nadu Ruling Dated 23\/06\/2025 - School bus GST exemption denied\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Batcha Noorjahan, AAAR Tamil Nadu Ruling Dated 23rd\u00a0June 2025.\u00a0\u00a0The applicant, engaged in the business of transporting school students, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/07\/09\/gst-aaar-tamil-nadu-ruling-dated-23-06-2025-school-bus-gst-exemption-denied\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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