Case LawKAR ADRG 04/2023
Sri Annapumeshwari Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 23, 2023
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
Providing catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST
Exemption
Summary
Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No.12/2017-Central Tax Rate as amended further.
Judgement
M/s. Sri Annapumeshwari Enterprises, 180, Nagarabhavi, 2nd Stage, 2nd Block, Opp. BDA Shopping Complex (hereinafter referred to as The applicant’), having GSTIN 29ADDFS0552R1ZH have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discha…