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2024 (7) TMI 1504 - AAR - GSTExemption as per S.N.66 clause (b) (ii) of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - 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 - 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 - applicability of the entry to pre-school and schools - 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 28th June 2017. Whether the product Pushti can be considered as pre-packaged and labeled product and taxed as per entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 further amended aide Notification 06/2022-Central Tax (Rate) dated 13.07. 2022? - HELD THAT - Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 further amended aide Notification 06/2022-Central Tax (Rate) dated 13.07. 2022 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. Whether 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? - HELD THAT - Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017 mentions Flour, 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. Whether exemption is available to them as per S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and as per circular No. 149/05/2021-GST dated 17.06.2021 and as per clarification No. KSA/GST.CR-05/2019-20 Dated 23.06.2021? - HELD THAT - The applicant states that that they are supplying the goods mentioned in para 9 supra to the CDPO and CDPO in turn supplies the same to Anganwadis. As explained, the applicant is purchasing and supplying only goods and not into supply of any service. Since Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 deals with supply of services which are exempted, the same cannot be applied to supply of goods as in the case of the applicant - Since the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 is not applicable to the applicant s case, Circular No. 149/05/2021-GST, dated 17.06.2021 also is not applicable to the applicant s case. Clarification No. KSA/GST.CR-05/2019-20 Dated 23.06.2021 is same as Circular No. 149/05/2021-GST, dated 17.06.2021 but issued by the State of Karnataka and hence the same is not applicable to the applicant s case.
Issues Involved:
1. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 2. Applicability of Circular No. 149/05/2021-GST dated 17.06.2021. 3. Applicability of Clarification No: KSA/GST.CR-05/2019-20 dated 23.06.2021. 4. Taxability of Product "Pushti" under Notification No. 07/2022 Central Tax (Rate) dated 13th July 2022 read with entry No. 78 of Notification No. 02/2017 Central Tax (Rates) dated 28th June 2017. 5. Taxability of Product "Pushti" under Notification No. 06/2022 Central Tax (Rate) dated 13th July 2022 read with entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28th June 2017. Detailed Analysis: 1. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017: The applicant sought to know if they are exempt from GST under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, which exempts services provided to an educational institution by way of catering, including any mid-day meals scheme sponsored by the government. The authority clarified that the applicant is supplying goods, not services. The notification applies to services, thus the exemption is not applicable to the applicant. 2. Applicability of Circular No. 149/05/2021-GST dated 17.06.2021: This circular clarifies that services provided to educational institutions, including anganwadis, by way of serving food are exempt from GST. However, since the applicant supplies goods, not services, the circular does not apply to them. 3. Applicability of Clarification No: KSA/GST.CR-05/2019-20 dated 23.06.2021: The clarification issued by the Commissioner of Commercial Taxes, Karnataka, mirrors Circular No. 149/05/2021-GST. As the applicant supplies goods rather than services, this clarification is also not applicable. 4. Taxability of Product "Pushti" under Notification No. 07/2022 Central Tax (Rate) dated 13th July 2022 read with entry No. 78 of Notification No. 02/2017 Central Tax (Rates) dated 28th June 2017: The applicant's product "Pushti," a powdered mixture of cereals, pulses, and sugar, does not fall under the description in entry No. 78 of Notification No. 02/2017 Central Tax (Rates), which covers "Flour, of the dried leguminous vegetables" and other specified products. Since "Pushti" is not covered by this entry, it is not taxed under this notification. 5. Taxability of Product "Pushti" under Notification No. 06/2022 Central Tax (Rate) dated 13th July 2022 read with entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28th June 2017: Similarly, entry No. 59 of Notification No. 01/2017 Central Tax (Rate) covers "Meal and powder of the dried leguminous vegetables" and other specified products. The applicant's product "Pushti," being a mixture of cereals, pulses, and sugar, does not fall under this entry either. Therefore, it is not taxed under this notification. Ruling: a) Exemption is not 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) Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable to the applicant. c) Clarification No: KSA/GST.CR-05/2019-20 dated 23.06.2021 is not applicable to the applicant. d) The applicant's product "Pushti" is not taxed as per entry No. 78 of Notification No. 02/2017 Central Tax (Rates) dated 28.06.2017 further amended vide Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022. e) The applicant's product "Pushti" is not taxed as per entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 further amended vide Notification No. 06/2022 Central Tax (Rate) dated 13.07.2022.
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