9911796707
TMI Blog2024 (7) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... supervised by the CDPO of the concerned Taluks. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions:- a) Whether exemption is available to the applicant as per S.N.66 clause (b) (ii) of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 b) Whether "as per circular No. 149/05/2021-GST dated: 17.06.2021 and Entry 66 clause (b) (n) of notification No. 12/2017-Central tax (Rate) dated 28.06.2017 exempt 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' is exemption available to the applicant. c) Whether clarification as per clarification No: KSA/GST.CR-05/2029-20 dated: 23.06. 2021 is applicable to the applicant. d) Whether Product Pushti supplied by the applicant not considered as pre-packaged and labeled" product and not taxed as per Notification No.07/2022 Central Tax (Rate) dated: 13th July 2022 read with entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28th June 2017. e) Whether Product Pushti supplied by the applicant con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of above ingredients in the mentioned percentage and pack it as 'Pushti' product and supply to CDPO. On the pack of the Pushti product it's mentioned as "Free supply and not for sale". "The product is pre-packaged but not labeled". 5.6 The Applicant states that as per Advance Ruling No. KAR ADRG 56/ dated 29.10.2021 it has been ruled that, "'Pushti', which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dhal, and Soya in different proportions, is classified under HSN code 1106." 5.7 The Applicant states that, "Pushti" is a mixture of various ingredients specified above and is not bearing a registered brand name supplied in packages weighing from 0.5/1 kg each, whereas it is mentioned on package as "Free Supply and not for Sale" as per the Government G.O's. 5.8 This product is exclusively supplied only to CDPO and this product is not available in the open market and end user of this product are beneficiaries of Anganwadi Centers such as children from 06 months to 3 years, pregnant women and lactating mothers. 5.9 The Applicant states that they are supplying below mentioned goods to CDPO and in turn CDPO supplying them to Anganwadi centers for the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] Nil 01/2017 59 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, [put up in unit container and bearing a registered brand name] 5% 5.13.1 Whereas, in Notification No. 06/2022 Central Tax (Rates) dated: 13th July 2022, amendment has been made to S. No. 59 of Notification No.01/2017 Central Tax (Rate) dated: 28th June 2017, which was as below: "In column (3), for the portion beginning with the words "put up in" and ending with the words and bracket "as in the ANNEXURE]", the words pre-packaged and labelled" shall be substituted" 59 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses)[other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the facts narrated in their application FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the 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 along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 9. 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 (hereinafter referred as MSPC for brevity) in all taluks of the State and these MSPCs' supply supplementary food to Anganwadi centers through Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir product Pushti is not considered as pre-packaged and labeled" and not taxed as per entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated:28.06.2017 further amended vide Notification No. 07/2022 Central Tax (Rate) dated: 13.07.2022. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated:28.06.2017 is reproduced below: SI.No Chapter/Heading/Sub-heading/ Tariff item Description of Goods 78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than pre packaged and labelled] The above entry mentions 'Flour, of the dried leguminous vegetables' but, the Applicant's product 'pushti' is a powdered mixture of cereals, pulses and sugar. Hence the same is not covered under the above-mentioned entry. 12. The Applicant wants to know whether exemption is available to them as per S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated:28.06.2017 and as per circular No. 149/05/2021-GST dated 17.06.2021 and as per clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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