9911796707
TMI Blog2024 (7) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, 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 28th June 2017. e) Whether Product Pushti supplied by the applicant considered as prepackaged and labeled product and taxed as per 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. 4. Admissibility of the application: The question is about the determination of the liability to pay tax on any goods or service or both and applicability of a notification issued under the provisions of the Act which is covered under Section 97 (2) (e) and 97 (2) (b) of the CGST Act 2017 respectively and hence the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 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. 5.9 The Applicant states that they are supplying below mentioned goods to CDPO and in turn CDPO supplying them to Anganwadi centers for the benefit of beneficiaries such as pregnant women, Lactating mothers and Children. Sr. No. Product List 01 Ground Nuts 02 Green Gram 03 HDP Plastic Bags 04 Jaggery 05 Jaggery Powder 06 LDP 07 Moog Dall 08 Oil 09 Parched Gram 10 Pusti 11 Salt 12 Sambhar Powder 13 Soyabean 14 Sugar 15 Tur Dal 16 Woven Sack Bags 5.10 The Applicant states that Circular No. 149 /05 /2021 -GST dated: 17.06.2021 and Entry 66 clause (b)(ii) of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, exempts services provided to an educational institution by way of catering, including any mid-day meals scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 the words and bracket as in the ANNEXURE] , the words pre-packaged and labelled shall be substituted 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, [pre-packaged and labeled] 5% 5.13.2 Whereas, in Notification 07/2022 Central Tax (Rate) dated: 13th July 2022, amendment has been made to S. No. 78 of Notification 02/2017 Central Tax (Rates) dated: 28th June 2017, as below in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre packaged and labelled shall be substituted 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 tuber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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 Integrated Child Development Services (ICDS) Scheme of Government of India, Karnataka State Government has established Mahila Supplementary Production and Training Center (hereinafter referred as MSPC for brevity) in all taluks of the State and these MSPCs supply supplementary food to Anganwadi centers through Child Development Project Office (herein after referred as CDPO for brevity) and the activities and operations of MSPC are supervised by the CDPO of the concerned Taluks. The applicant states that the society i.e. MSPC is all women association with the main objective of member s welfare especially widows, women from backward communities, scheduled Caste and scheduled Tribe. Further, the society also aims at providing high nutrition food products to beneficiaries under ICDS Scheme. 10. The applicant is a society which is into supply of Pushti , a powdered mixture of Sugar, Groundnut, Fried gram, Green gram, Soya, Rice and Elaichi in different proportions. The Applicant states that they are also into supply of goods like J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 12. The Applicant wants to know 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. 12.1 Now we discuss one by one. Entry No. 66 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is reproduced below: SI. No Chapter/Heading/Sub-heading/ Tariff item Description of Goods Rate (per cent.) Condition 66 Heading 9992 Services provided (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of - (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding 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 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. 12.3 now let us examine whether the Applicant is supplying goods or services. Goods is defined under subsection 52 of section 2 of CGST Act 2017 as below:- goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; Services is defined under subsection 102 of section 2 of CGST Act 2017 as below: services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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