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2019 (2) TMI 832 - AAR - GSTClassification of supply - supply of goods or services or both - Mid-Day Meal Programme - Anganwadi meals programme - Charitable Trusts - scope of supply - Preparation and serving of food to children of government schools under Mid-Day meal Program of Government and serving of food under Government sponsored Anganwadi meals - Transfer of goods/capital equipments exclusively used for mid-day meal program and anganwadi meal programme - sale of scrap which was generated during Mid-Day Meal program. Preparation and serving of food to children of government schools under Mid-Day meal Program of Government and serving of food under Government sponsored Anganwadi meals - Held that:- The activities undertaken by the applicant are not covered under the definition of charitable activities - The activities undertaken by the applicant under Mid-Day Meal Programme and Anganwadi meals programme is a supply in accordance with the Section 7 of CGST Act, 2017. However, MDM programme is taxed Nil by the virtue of Notification No. 12/2017 dated 28.06.2017 mentioned at serial number 66 heading number 9962 - The Preparation and serving of food under Government sponsored Anganwadi meals programme which is undertaken by the applicant who receives reimbursement from the government of Rajasthan @ ₹ 5.40 per pregnant women/ lactating & nursing mothers/ adolescent girls and ₹ 5.25 per child per day. (as per the MOU dated 22.12.2010 between the TAPF and Director cum Deputy Secretary, Women & Child Development Department, Government of Rajasthan). Therefore, the above said activity is against consideration and hence it is covered under the scope of 'supply' as per section 7 of CGST/RGST Act, 2017. Transfer of goods/capital equipments exclusively used for mid-day meal program and anganwadi meal programme - Held that:- As the activity of 'transfer' is covered under definition of supply under section 7 of CGST/RGST Act, 2017. Thus, the transfer of goods / capital equipments, exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Government, between different kitchens of applicant which are 'distinct persons' as per GST law is covered under the scope of 'supply' as per section 7 of CGST/RGST Act, 2017. Sale of scrap - Held that:- The sale of scrap is an activity of sale for a consideration as mentioned in definition of 'supply' as per section 7 of CGST/RGST Act, 2017.
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