Catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST

In re Sri Annapumeshwari Enterprises (GST AAR Karnataka)

Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992?

Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No.12/2017-Central Tax Rate as amended further.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA

M/s. Sri Annapumeshwari Enterprises, 180, Nagarabhavi, 2nd Stage, 2nd Block, Opp. BDA Shopping Complex (hereinafter referred to as The applicant’), having GSTIN 29ADDFS0552R1ZH have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.

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