2020 (5) TMI 602

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....n for Advance Ruling under Section 97 of the CGST Act,2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is an association of persons registered under the provisions of the Goods and Services Act, 2017. The applicant states that he is engaged in the provision of catering services to educational institutions. 3. The applicant has sought advance ruling in respect of the following questions: 1. We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of th....

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....g in exempted services, the same is also not liable for tax deduction at source under section 50 of the CGST Act, 2017. FINDINGS as DISCUSSION 6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by him when he appeared for the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 6.1 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisi....

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....ll apply to an institution providing services by way of, - (i) Pre-school education and education upto higher secondary school or equivalents; or (ii) Education as a part of an approved vocational education course Nil   Nil 3. Explanation (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. 7. The contract between the applicant and the recipient of service is verified and the following points are noted: 7.1 One tender document is verified and the following are noticed;- 1. The contract is for supplying to ....

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....r the supply of services are entered between the Heads of the Residential Schools and the applicant and the recipient of service is hence, the Residential Schools. 8.  The nature of the contract is verified and found that the successful bidders have to prepare the food in the respective schools only and there is no provision of providing food cooked outside the premises or from one school to another. Hence the applicant has to prepare the food in the school premises and supply it to the students of the school for a monthly consideration. Further, it is seen that the students to whom the service is provided are from the Primary School category. Hence the service is a catering service provided to an educational institution which is a ....