The activity of supply of goods 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 classifiable as a service falling under Service Classification Code - 9963 and qualifies for exemption from GST under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as the institution is providing service by way of education up to higher secondary school or equivalent.
Authority for Advance Ruling — Taxability on supply of catering to students of Govt. Industrial Training Institute – The applicant has been awarded a contract for the supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students as per the Government scheme. The applicant sought an advance ruling as to whether supply of goods & 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; Whether GST registration is required for supply of goods and services of above items; whether TDS under Section 51 of the Act is applicable in the above supply of goods and services; whether refund of GST is eligible in the case of TDS deducted and paid under Section 51 of the GST Act.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the activity of supply by way of catering to students of Industrial Training Institute under the scheme sponsored by the State Government is classifiable as a service, falling under Service Classification Code - 9963 - 996337 and qualifies for exemption from GST under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, as the institution is providing service by way of education up to higher secondary school or equivalent. The applicant is not liable to registration if the applicant is exclusively engaged in the supply of goods / services as detailed above. As the activity of the applicant is exempted from GST the provisions of TDS is not attracted. The amount deducted as TDS will be credited to the Electronic Cash Ledger of the applicant on filing of TDS returns by the Deductor as the applicant is registered. Since the supply made by the applicant is exempted from GST, the applicant can claim refund of the excess balance in the Electronic Cash Ledger as per provisions of Section 54 of the CGST Act, 2017.
The activity of supply of goods 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 classifiable as a service falling under Service Classification Code - 9963 and qualifies for exemption from GST under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as the institution is providing service by way of education up to higher secondary school or equivalent.
Authority for Advance Ruling — Taxability on supply of catering to students of Govt. Industrial Training Institute – The applicant has been awarded a contract for the supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students as per the Government scheme. The applicant sought an advance ruling as to whether supply of goods & 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; Whether GST registration is required for supply of goods and services of above items; whether TDS under Section 51 of the Act is applicable in the above supply of goods and services; whether refund of GST is eligible in the case of TDS deducted and paid under Section 51 of the GST Act.
Held that:- The Hon’ble Authority for Advance Ruling ruled out that the activity of supply by way of catering to students of Industrial Training Institute under the scheme sponsored by the State Government is classifiable as a service, falling under Service Classification Code - 9963 - 996337 and qualifies for exemption from GST under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, as the institution is providing service by way of education up to higher secondary school or equivalent. The applicant is not liable to registration if the applicant is exclusively engaged in the supply of goods / services as detailed above. As the activity of the applicant is exempted from GST the provisions of TDS is not attracted. The amount deducted as TDS will be credited to the Electronic Cash Ledger of the applicant on filing of TDS returns by the Deductor as the applicant is registered. Since the supply made by the applicant is exempted from GST, the applicant can claim refund of the excess balance in the Electronic Cash Ledger as per provisions of Section 54 of the CGST Act, 2017.