TaxTMI 
TaxTMI 
TaxTMI 
The M/S. SRI ANNAPUMESHWARI ENTERPRISES (Applicant) has sought advance ruling in respect of the following question:-
Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No. 12/2017-Central Tax Rate -under Heading 9992.
Facts of the Case
The applicant are carrying on the business of hotel and they are supplying ready to eat breakfast, lunch to the KLE Independent PU College, Bengaluru. They are not collecting any charges from the students. They are billing to college and college is paying the amount.
Finding and discussion
The reference is invited to entry No.66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended vide Notification No.02/2018-Central Tax(Rate) dated 25.01.2018 and definition of recipient of service defined in clause (93) of section 2 of the CGST Act, 2017.
From the above entry, we can see that services provided by way of catering to an educational institution, which is providing services by way of pre-school education and education up to higher secondary school is exempted from GST.
It is seen the applicant is billing to the KLE Independent PU College and the consideration is payable by the said college. Hence the recipient of the service in question is the KLE Independent PU College.
RULING
Held that:
Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No. 12/2017-Central Tax(Rate) dated 28.06.2017 as amended further.