In re Hazrath Valiyaparambil Azeez (GST AAR Kerala)
(i) Whether supply of following goods and services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per the Govt. Scheme for Rs. 12.40/- per student per day attract GST?
| Entry No. | HSN No. | Description of goods |
|---|---|---|
| 25 | 0401 | Boiled milks without sugar |
| 50 | 0803 | Banana fresh |
| 97 | 1905 | Bread |
| 28 | 0407 | Cooked egg with shell. |
The activity of the applicant of supply of the above items by way of catering to students of Industrial Training Institute under the scheme sponsored by the State Government is classifiable as a service falling under Service Classification Code – 9963 -996337 – Other contract food services and qualifies for exemption from GST under SI No. 66 of the Notification No.12/2017-Central Tax (Rate) dtd.28-06-2017 as the institution is providing service by way of education up to higher secondary school or equivalent.
(ii) Whether GST registration is required for supply of goods and services of above items?
As per Section 22 of the CGST/SGST Act, 2017; every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees. Section 23 (1) of the CGST Act, 2017 stipulates that any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax shall not be liable to registration. In view of the provisions of Section 23 of the CGST Act, 2017, the applicant is not liable to registration if the applicant is exclusively engaged in the supply of goods / services as detailed in (i) above.
