School bus fees exempt from GST - Tamil Nadu AAR The Authority for Advance Rulings (Tamil Nadu) has held that transport services for students and staff of certain schools will not be subject to GST.

Thus, fees collected by the service provider directly from the parents will also not be subject to any GST. The AAR bench held that these services will be exempt, as detailed in a 2017 notification. This notification exempts transportation services to educational institutions.