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    <title>2020 (5) TMI 602 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The Authority ruled that catering services provided by the association to educational institutions are exempt from CGST and SGST. The services fell under the exempted category as per relevant notifications, making them not liable for tax deduction at source under Section 51 of the CGST Act and the KGST Act. The contracts with the educational institutions for catering services to primary school students were found to be exempt from TDS as they were considered non-taxable services under the GST laws.</description>
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      <description>The Authority ruled that catering services provided by the association to educational institutions are exempt from CGST and SGST. The services fell under the exempted category as per relevant notifications, making them not liable for tax deduction at source under Section 51 of the CGST Act and the KGST Act. The contracts with the educational institutions for catering services to primary school students were found to be exempt from TDS as they were considered non-taxable services under the GST laws.</description>
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