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TMI Blog2023 (1) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Partnership firm registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is engaged in the business of hotel and catering service. 3. The applicant has sought advance ruling in respect of the following question:- i. Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No. 12/2017-Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts and submissions made during the time of hearing. We find that the applicant has paid the requisite fee of Rs 5000/- each under CGST Act and KGST Act for advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals: Provided that nothing contained in subitems (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of preschool education and education up to higher secondary school or equivalent Nil Nil Thus from the above entry we can see that services provided by way of catering to an educational institution, which is providing services by way of pre-school education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices by way of, - (i) pre-school education and education upto higher secondary school or equivalent (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course;" Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of "educational institution" for the purposes of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017. 9.3 Since the Applicant is providing ready to eat food by way of catering to a Pre University College, the services provided by the applicant under question before us is also covered under entry No.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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