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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 taxmann.com 184 (AAR - KERALA)
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GST : Where applicant is engaged in supply of boiled milk, banana, bread and eggs by way of catering to students of Industrial Training Institute under scheme sponsored by State Government, said activity is classifiable as a service falling under Heading No. 9963 - specifically under heading 996337 - 'Other contract for food services' and qualifies for exemption from GST under Sl. No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28-6-2017 as institution is providing service by way of education up to higher secondary school or equivalent

GST : Where applicant is engaged in supply of boiled milk, banana, bread and eggs by way of catering to students of IIT under Scheme sponsored by State Government which are exempt from tax or not liable to tax, applicant shall not be liable for registration

GST : Where applicant is engaged in supply of milk, banana, eggs and bread by way of catering to students of IIT under scheme sponsored by State Government, since activity undertaken by applicant is exempted from GST, provisions of TDS are not attracted

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