GST on catering services to students of Govt. Industrial Training Institute

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
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