Hazrath Valiyaparambil Azeez ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- March 23, 2021
- Type:
- Advance Ruling
- Members:
- Siva Prasad, Thyagarajababu
Subject
Catering food to students of Industrial Training Institute under the scheme sponsored by the State Government is exempt
Summary
(i) Whether supply of following goods and services by way of catering to students of Govt. Industrial Training Institute, Kalamassery as per the Govt. Scheme for Rs. 12.40/- per student per day attract GST? Entry No. HSN No. Description of goods 25 0…
Judgement
The Principal, Government Industrial Training Institute, Kalamassery awarded a contract to the petitioner for the supply of Boiled milk without sugar, Banana fresh, Bread, Cooked egg with shell to the students as per the Government scheme. In the circumstances the applicant requested advance ruling on the following: i) Whether supply of following goods & services by way of catering to students…