Page 172 - GSTL_18th June 2020_Vol 37_Part 3

386 GST LAW TIMES [ Vol. 37
monthly consideration - Catering service provided to an educational institu-
tion which is a primary school and hence covered under Entry No. 66 of Noti-
fication No. 12/2017-C.T. (Rate) as amended from time to time and exempted
from the payment of GST - Amount received for such exempted service not
liable for tax deduction at source under Section 51 of Central Goods and Ser-
vices Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017. [paras 8, 9, 10]
Ruling in favour of assessee
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 65/39/2018 ..................................................................................................... [Para 4]
REPRESENTED BY : Shri Srinivasa S.N., Consultant, for the Assessee.
[Order]. - M/s. Mahalakshmi Mahila Sangha, Ward No. 14, Bazar Road,
K.R. Nagara, Mysuru-571602, (hereinafter referred to “the applicant”)and having
a GSTIN 29AACAM3500A1Z9, has filed an application for Advance Ruling un-
der Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and
Section 97 of the 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 an association of persons registered under the provi-
sions of the Goods and Services Act, 2017. The applicant states that he is engaged
in the provision of catering services to educational institutions.
3. The applicant has sought advance ruling in respect of the following
questions :
(1) We are providing catering services to educational institutions spon-
sored by State/Central/Union territory which is exempted services un-
der Sl. No. 66 of the Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017. As per Circular 65/39/2018, TDS under GST is applicable on-
ly for taxable supply contracts and as we are the exempted service pro-
vider. TDS is not applicable for our services (HSN Code 9992)
4. The applicant furnishes some facts relevant to the stated activity.
(a) The applicant states that he is engaged in providing catering ser-
vices to educational institutions sponsored by State/Central/Union
territory which is exempted services under Sl. No. 66 of the Notifi-
cation No. 12/2017-Central Tax (Rate), dated 28th June, 2017.
(b) The applicant states that as he is doing exempted services (HSN
Code 9992), TDS for GST on their services are not to be deducted
from their bill. As per Circular 65/39/2018, TDS under GST is ap-
plicable only for taxable supply contracts and they are providing
exempted services and hence TDS is not applicable to them.
Personal hearing/Proceedings held on 10-3-2020
5. Sri Srinivasa S.N., Consultant and duly authorised representative
appeared for personal hearing proceedings on 20-2-2020 before this authority
and reiterated the facts and submitted as under :
5.1 The applicant is providing catering services to educational institu-
tions as per Sarva Shikshana Abhiyana e-tendering and scheme is sponsored by
the State Government. Hence the turnover of catering services is exempt from tax
as per Notification No. 12/2017-Central Tax.
GST LAW TIMES  18th June 2020  172