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Catering services provided to primary school is exempt from GST

June 2, 2020[2020] 116 862 (AAR - KARNATAKA)

GST: Supply of services made by applicant in form of food and drinks to educational institutions is covered under Entry No. 66 of Notification No. 12/2017 – Central Tax (Rate), dated 28-6-2017 and Entry No. 66 of Notification (12/2017) No. FD 48 CSL 2017, dated 29-6-2017 and, hence, exempted from CGST and SGST

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