TaxTMI 
TaxTMI 
2024 (7) TMI 1504
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....he activities and operations of MSPC are supervised by the CDPO of the concerned Taluks. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions:- a) Whether exemption is available to the applicant as per S.N.66 clause (b) (ii) of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 b) Whether "as per circular No. 149/05/2021-GST dated: 17.06.2021 and Entry 66 clause (b) (n) of notification No. 12/2017-Central tax (Rate) dated 28.06.2017 exempt services provided to an educational institution by way of catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union Territory. This entry applies to pre-school and schools' is exemption available to the applicant. c) Whether clarification as per clarification No: KSA/GST.CR-05/2029-20 dated: 23.06. 2021 is applicable to the applicant. d) Whether Product Pushti supplied by the applicant not considered as pre-packaged and labeled" product and not taxed as per Notification No.07/2022 Central Tax (Rate) dated: 13th July 2022 read with entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28t....
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....nt states that they purchase the above raw materials/ ingredients from the open market and does cleaning, roasting and powdering of above ingredients in the mentioned percentage and pack it as 'Pushti' product and supply to CDPO. On the pack of the Pushti product it's mentioned as "Free supply and not for sale". "The product is pre-packaged but not labeled". 5.6 The Applicant states that as per Advance Ruling No. KAR ADRG 56/ dated 29.10.2021 it has been ruled that, "'Pushti', which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dhal, and Soya in different proportions, is classified under HSN code 1106." 5.7 The Applicant states that, "Pushti" is a mixture of various ingredients specified above and is not bearing a registered brand name supplied in packages weighing from 0.5/1 kg each, whereas it is mentioned on package as "Free Supply and not for Sale" as per the Government G.O's. 5.8 This product is exclusively supplied only to CDPO and this product is not available in the open market and end user of this product are beneficiaries of Anganwadi Centers such as children from 06 months to 3 years, pregnant women and lactating mothers. ....
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....ted 28th June 2017 and the same is reproduced below: Notification No SINo. Chapter/Heading/sub-heading/Tariff item Description of Goods Rate 1 2 3 4 02/2017 78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] Nil 01/2017 59 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, [put up in unit container and bearing a registered brand name] 5% 5.13.1 Whereas, in Notification No. 06/2022 Central Tax (Rates) dated: 13th July 2022, amendment has been made to S. No. 59 of Notification No.01/2017 Central Tax (Rate) dated: 28th June 2017, which was as below: "In column (3), for the portion beginning with the words "put up in" and ending with....
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....inted for awareness and product of your applicant needs the clarification regarding is it pre-packed or not. PERSONAL HEARING/PROCEEDINGS HELD ON 27.05.2024 6. Sri Kiran Kumar Shavi, Charted Accountant & Authorized Representatives of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 9. The Applicant states that, as per the Inte....
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....o or of roots or tubers of heading 0714 or of the products of Chapter 8, pre-packaged and labeled The above entry mentions 'Meal and powder of the dried leguminous vegetables' but, the Applicant's product 'pushti' is a powdered mixture of cereals, pulses and sugar. Hence the same is not covered under the above-mentioned entry. 11. The applicant wants to know whether their product Pushti is not considered as pre-packaged and labeled" and not taxed as per entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated:28.06.2017 further amended vide Notification No. 07/2022 Central Tax (Rate) dated: 13.07.2022. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated:28.06.2017 is reproduced below: SI.No Chapter/Heading/Sub-heading/ Tariff item Description of Goods 78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than pre packaged and labelled] The above entry mentions 'Flour, of the dried leguminous vegetables' b....
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.... received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Entry 66 clause (b)(ii) of notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017, exempts Services provided to an educational institution, by way of catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory. This entry applies to pre-school and schools. 3. Accordingly, as per said entry 66, any catering service provided to an educational institution is exempt from GST. The entry further mention that such exempt service includes mid-day meal service as specified in the entry. The scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi inter alia provides pre-school nonformal education. Hence, anganwadi is covered by the definition of educational institution (as pre-school) 4. Accordingly, as per ....