GST on supply of ‘PUSHTI’ to Anganwadi centers through Child Development Project Office

In re Raibag Taluk MSPC (GST AAR Karnataka) In the recent GST Advance Ruling (AAR) for Raibag Taluk Mahila Supplementary Production Center (MSPC), key issues surrounding tax exemptions and product classifications under GST notifications were addressed. This ruling provides clarity on various aspects including exemptions for services provided to educational institutions, the classification of products like “Pushti”, and the applicability of specific GST notifications and circulars. 1. GST Exemption under Notification No. 12/2017-Central Tax (Rate) The applicant sought clarification ...