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TMI Blog2023 (1) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... to higher secondary school, it is covered under the definition of educational institution for the purposes of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 - Since the Applicant is providing ready to eat food by way of catering to a Pre University College, the services provided by the applicant under question before us is also covered under entry No.66 of Notification No. 12/2017-Central Tax (Rate) dated: 28.06.2017 as amended further and hence exempted from GST. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T MEMBER Represented by : Sri Pradeep Kumar Shetty, Partner ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Sri Annapumeshwari Enterprises, 180, Nagara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent PU College, Bengaluru. They are not collecting any charges from the students. They are billing to college and college is paying the amount. 5.2 Further the applicant has submitted a letter dated 12.12.2022 wherein it is mentioned that they have filed two advance ruling applications online by mistake vide ARN AD2911220094949 dated 23.11.2022 and vide ARN AD291222004810K dated 08.12.2022 and paid fee of Rs.5000/- under SGST and paid fee of Rs.5000/- under CGST respectively for each application. The Applicant has requested to consider the SGST and CGST fee payment made to different applications to one application i.e., ARN AD2911220094949 dated 23.11.2022 and reject the other application. PERSONAL HEARING / PROCEEDINGS HELD ON 12.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion stands rejected. 9. The Applicant is a partnership firm engaged in supply of ready to eat breakfast and lunch to KLE Independent PU College. The Applicant intends to know whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is liable to GST. In this regard we invite reference 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 which reads as under: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 66 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or services or both, means - (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied. From ..... X X X X Extracts X X X X X X X X Extracts X X X X
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