Providing Catering Services to Educational Institutional from 1st Standard to 2nd PUC is exempted from GST  

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roviding Catering Services to Educational Institutional from 1st Standard to 2nd PUC is exempted from GST  <br>By: - Rajeev Jain<br>Goods and Services Tax - GST<br>Dated:- 18-2-2023<br><br>IN RE: M/S. SRI ANNAPUMESHWARI ENTERPRISES - 2023 (1) TMI 1163 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA The M/S. SRI ANNAPUMESHWARI ENTERPRISES (Applicant) has sought advance ruling in respect of the followi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....