https://www.taxtmi.com/caselaws?id=433416 AAR Karnataka ruled that catering services provided to educational institutions from 1st standard to 2nd PUC are exempt from GST under Notification 12/2017-Central Tax Rate, entry 66. The applicant's ready-to-eat food services to a Pre University College qualify for exemption since the recipient institution provides education up to higher secondary level, meeting the definition of educational institution under the notification. The services are covered under heading 9992 and exempt from GST. en-us Mon, 23 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433416 AAR Karnataka ruled that catering services provided to educational institutions from 1st standard to 2nd PUC are exempt from GST under Notification 12/2017-Central Tax Rate, entry 66. The applicant's ready-to-eat food services to a Pre University College qualify for exemption since the recipient institution provides education up to higher secondary level, meeting the definition of educational institution under the notification. The services are covered under heading 9992 and exempt from GST. Case-Laws GST Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433416