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TMI Blog2020 (3) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per the Govt. Scheme for Rs. 12.40/- per student per day attract GST? Entry No. HSN No. Description of goods 25 0401 Boiled milk without sugar 50 0803 Banana fresh 97 1905 Bread 28 0407 Cooked egg with shell ii) Whether GST registration is required for supply of goods and services of above items? iii) Whether TDS under Section 51 of the GST Act is applicable in the above supply of goods and services? iv) Whether refund of GST is eligible in the case of TDS deducted and paid under Section 51 of the GST Act? The authorized representative of the applicant was heard. It is stated that in order to improve the nutritional status o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifies as exempted supply under the above notification. The matter was examined in detail. The 1st issue to be decided is whether the supply of goods and services by way of catering i.e; Boiled Milk without sugar, Fresh Banana, Bread and Cooked Egg with shell to the students of ITI as per the Government Scheme is liable to GST? As per clause (b) of Paragraph 6 of Schedule II of the CGST Act, 2017; supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration is a supply of services. The supply made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils are available in http://wvvvv.itikalamassery.kerala.gov.in/academiciadmission/admission-criteria. As per the details of the academic qualifications prescribed for admission to the courses conducted by the ITI, the institute can be classified as an institution providing services by way of education up to higher secondary school or equivalent. As the exemption to catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; provided to an educational institution as per Si No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 is applicable to the institutions providing services by way of education up to higher secondary school or equivalent, the catering services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of supplying goods or services or both that are not liable to tax or wholly exempt from tax shall not be liable to registration. In view of the provisions of Section 23 of the CGST Act, 2017, the applicant is not liable to registration if the applicant is exclusively engaged in the supply of goods / services as detailed in (i) above. (iii) Whether TDS under Section 51 of the GST Act is applicable in the above supply of goods and services? As per Section 51 of the CGST/SGST Act, 2017 a department or establishment of the State Government shall be liable to deduct tax at the rate of two per cent from the payment made or credited to the supplier of taxable goods or services or both, where the total value of such supply, under a contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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