TMI Blog2020 (3) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017 - As per the Explanatory Notes to the Scheme of Classification of Services this service code includes food preparation and /or supply services based on contractual arrangements with the customer, at institutional, governmental, commercial or industrial locations specified by the customer other than for transportation companies, on an ongoing basis; food service concession services, i.e. the provision of operating services by operators of eating facilities such as canteens and cafeterias. The exemption to catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; provided to an educational institution as per Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 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. Applicability of TDS under Section 51 of the GST Act - HELD THAT:- As per Section 51 of the CGST/SGST Act, 2017 a department or establishment of the State Government shall be liable to deduct tax at the rate of two per cent from the payment made or credited to the supplier of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. As the activity of the applicant is exempted from GST the provisions of TDS is not attracted. Refund of GST is eligible in the case of TDS deducted and paid - HELD THAT:- The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith shell ii) Whether GST registration is required for supply of goods and services of above items? iii) Whether TDS under Section 51 of the GST Act is applicable in the above supply of goods and services? iv) Whether refund of GST is eligible in the case of TDS deducted and paid under Section 51 of the GST Act? The authorized representative of the applicant was heard. It is stated that in order to improve the nutritional status of students who are undergoing training in Govt. Industrial Training Institutes any one of the following nutritional foods are supplied to each trainees by the applicant: 1. Boiled Milk 150 ml + One Boiled egg. 2. Boiled Milk 150 ml + Banana. 3. Boiled Milk 150 ml + 2 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th shell to the students of ITI as per the Government Scheme is liable to GST? As per clause (b) of Paragraph 6 of Schedule II of the CGST Act, 2017; supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration is a supply of services. The supply made by the applicant falls under Service Classification Code - 9963 - 996337 - Other contract food services - as per the Scheme of Classification of Services notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified as an institution providing services by way of education up to higher secondary school or equivalent. As the exemption to catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; provided to an educational institution as per Si No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 is applicable to the institutions providing services by way of education up to higher secondary school or equivalent, the catering services to the trainees in the Industrial Training Institute is eligible for exemption from GST. In view of the observations stated above, the following rulings are issued: (i) Whether supply of following goods and services by way of caterin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST 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. (iii) Whether TDS under Section 51 of the GST Act is applicable in the above supply of goods and services? As per Section 51 of the CGST/SGST Act, 2017 a department or establishment of the State Government shall be liable to deduct tax at the rate of two per cent from the payment made or credited to the supplier of taxable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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