9911796707
TMI Blog2021 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... 60. 3. The applicant has sought advance ruling in respect of the following questions: i. Classification of Goods, HSN Code and Rate of Tax on 'Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions. ii. Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDPO for which the end user is anganwadi centers. 4. Admissibility of the application: The question is about "classification of any goods or services or both" and "applicability of a notification issued under the provisions of this Act" and hence is admissible under Section 97(2)(a) and (b) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1 The applicant, M/s. Devanahalli and Hosakote Taluks MSPC states that they are registered as a "Society" under Karnataka Societies Registration Act, 1960. 5.2 The applicant states that as per the Integrated Child Development Services (ICDS) Scheme of Government of India, Karnataka State Government has established Mahila Supplementary Production and Training Center (herein after referred as MSPC for brevity) in all the taluks of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per said entry 66, any catering service provided to an educational institution is exempt from GST. The entry further mention that such exempt service includes midday meals service as specified in the entry. The scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an anganwadi inter alia provides pre-school non-formal education. Hence, anganwadi is covered by the definition of educational institution (as pre-school). 6.5 The applicant states that as per recommendation of the GST Council, it is clarified that services provided to an educational institution by way of serving of food (catering including mid-day meals) is exempt from levy of GST irrespective of its funding from Government grants or corporate donations (under said entry 66 (b)(ii). Educational Institutions as defined in the notification include anganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by Government or through donation from corporates. PERSONAL HEARING / PROCEEDINGS HELD ON 08-09-2021 7. Shri Nagaraj B, Chartered Accountant & Authorised Representative of the applicant appeared for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 80/54/2018-GST dated 31.12.2018 provides clarification in respect of applicable GST rate on 'Chattua' or 'Sattu' as below: 3. Applicability of GST on Chhatua or Sattu: 3.1 Doubts have been raised regarding applicability of GST on Chhatua (Known as "Sattu" in Hindi Belt). 3.2 Chhatua or Sattu is a mixture of flour of ground pulses and cereals. HSN code 1106 includes the flour, meal and powder made from peas, beans or lentils (dried leguminous vegetables falling under 0713). Such flour improved by the addition of very small amounts of additives continues to be classified under HSN code 1106. If unbranded, it attracts Nil GST (S. No. 78 of notification No. 2/2017- Central Tax (Rate) dated 28.06.2017) and if branded and packed it attracts 5% GST (S. No. 59 of schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017). Since the applicant's product 'pushti' is also a powdered mixture of pulses and cereals, in view of the notification and the clarification mentioned supra, the same may be classified under HSN 1106. 14. The applicant states that they are supplying below mentioned goods to the CDPO and CDPO in turn supplies the same to Anganw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-Central Tax (Rate) dated 28th June, 2017, exempts Services provided to an educational institution, by way of catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory. This entry applies to pre-school and schools. 3. Accordingly, as per said entry 66, any catering service provided to an educational institution is exempt from GST. The entry further mention that such exempt service includes mid- day meal service as specified in the entry. The scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi inter alia provides pre-school nonformal education. Hence, anganwadi is covered by the definition of educational institution (as pre-school) 4. Accordingly, as per recommendation of the GST Council, it is clarified that services provided to an educational institution by way of serving of food (catering including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)]. Educational institutions as defined in the notification include anganwadi. Hence, serving of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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