https://www.taxtmi.com/caselaws?id=756284 The AAR held that the exemption under entry 66(b)(ii) of Notification No. 12/2017-Central Tax (Rate) was unavailable because the applicant supplied goods, not catering services, to CDPO and anganwadi centres; the related circular and clarification therefore did not apply. On classification, the powdered cereal-and-pulse mixture known as "Pushti" did not squarely fit the tariff descriptions for flour or meal/powder covered by entries 78 of Notification No. 02/2017-Central Tax (Rate) and 59 of Notification No. 01/2017-Central Tax (Rate), as amended, so it was not brought within those cited entries as pre-packaged and labelled goods. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756284 The AAR held that the exemption under entry 66(b)(ii) of Notification No. 12/2017-Central Tax (Rate) was unavailable because the applicant supplied goods, not catering services, to CDPO and anganwadi centres; the related circular and clarification therefore did not apply. On classification, the powdered cereal-and-pulse mixture known as "Pushti" did not squarely fit the tariff descriptions for flour or meal/powder covered by entries 78 of Notification No. 02/2017-Central Tax (Rate) and 59 of Notification No. 01/2017-Central Tax (Rate), as amended, so it was not brought within those cited entries as pre-packaged and labelled goods. Case-Laws GST Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756284