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Catering services to provide milk, banana, bread etc. to ITI students under Govt. Scheme is classifiable under heading 9963 amp; exempt under GST

May 13, 2021[2021] 127 184 (AAR - KERALA)

GST : The activity of applicant of supply of boiled milk, Banana, bread, eggs by way of catering to students of ITI under scheme sponsored by state government is classifiable under heading number 9963 Specifically under heading number 996337 'Other contract food services and qualifies for exemption from GST under serial number 66 of notification number 12/2017 Central tax (rate), dated 28.6.2017 as institution is providing services by way of education up to higher secondary school or equivalent.

• In view of section 23 ,the applicant is not liable for a registration if it is exclusively engaged in supply of boiled milk, banana, bread, eggs to students of ITI and as activity of applicant is exempt from GST, TDS Provisions are not attracted.

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