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TMI Blog2021 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... 's case. Circular No.149/ 05/ 2021-GST dated 17.06.2021, does not apply to MSPC as the applicant is into supply of goods. - KAR ADRG 56/2021 - - - Dated:- 29-10-2021 - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY, MEMBER Represented by : Sri Nagaraj B Chartered Accountant ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Devanahalli and Hosakote Taluks MSPC, Ward No.1, Prasannahalli, Devanahalli, Bengaluru-562110 GSTIN 29AAAAD7719E1ZR have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is registered as a Society under Karnataka Societies Registration Act, 1960. 3. The applicant has sought advance ruling in respect of the following que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moong dal 8 Soya 1 TOTAL 100 The applicant purchases 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 . This product is exclusively supplied only to CDPO and this product is not available in the open market and the end user of this product are beneficiaries of Anganwadi Centers such as children from 06 months to 3 years, pregnant women and lactating mothers. 6.2 The applicant states that they are supplying below mentioned goods to CDPO and in turn CDPO is supplying them to Anganwadi centers for the benefit of beneficiaries such as pregnant women, Lactating mothers and Children. Sr. No. Product List 1 Sugar 2 Jaggery 3 Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. 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 the applicant and also their submissions made by their learned representative during the time of hearing. 10. The applicant is a society which is into supply of Pushti', a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions and also into supply of Sugar, Jaggery, Oil, Rice, Toor dal, sambhar masala, salt, gram dal, green gram and ground nut to CDPO and CDPO, in turn supplies the same to Anganwadis which will be distributed to children, pregnant women and lactating mothers. 11. Pushti , is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions as mentioned below. Ingredients Percentage Ragi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, the same may be classified under HSN 1106. 14. The applicant states that they are supplying below mentioned goods to the CDPO and CDPO in turn supplies the same to Anganwadis which will be distributed to children, pregnant women and lactating mothers. Sr. No. Product List 1 Sugar 2 Jaggery 3 Oil 4 Rice 5 Toor Dhal 6 Sambar Masala 7 Salt 8 Gram Dhal 9 Green Gram 10 Ground Nut Since the applicant is supplying the above mentioned products to anganwadis, the applicant claims exemption on the supply of the same, on the strength of entry No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 along with Circular No. 149/05/2021-GST, dated:17.06.2021. 15. Notification No. 12/2017 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 recommendation of the GST Council, it is clarified that services provided to an educational institution by way of serving of food (catering including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)]. Educational institutions as defined in the notification include anganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates. On careful reading of the above circular, we understand that this clarification is issued with respect to Entry No. 66 Notification No. 12/2017 Central Tax (Rate), d ..... 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