Page 173 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : MAHALAKSHMI MAHILA SANGHA 387
5.2 Since the applicant is dealing in exempted services, the same is also
not liable for tax deduction at source under Section 50 of the CGST Act, 2017.
Findings & Discussion
6. We have considered the submissions made by the Applicant in their
application for advance ruling as well as the submissions made by him when he
appeared for the personal hearing. We have also considered the issues involved,
on which advance ruling is sought by the applicant, and relevant facts.
6.1 At the outset, we would like to state that the provisions of both the
CGST Act and the KGST Act are the same except for certain provisions. There-
fore, unless a mention is specifically made to such dissimilar provisions, a refer-
ence to the CGST Act would also mean a reference to the same provisions under
the KGST Act.
6.2 The applicant states he has entered into a contract of catering ser-
vices to be provided to the educational institutions. The claim of the applicant is
that this is exempt from tax as it is covered under Entry No. 66 of the Notification
No. 12/2017-Central Tax (Rate), dated 28-6-2017.
6.3 Entry No. 66 of Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017 reads as under :

66 Heading 9992 Services provided - Nil Nil
(a) By an educational institution to its
students, faculty and staff;
(aa) by an educational institution by
way of conduct of entrance exami-
nation against consideration in the
form of entrance fee
(b) To an educational institution, by
way of, -
(i) Transportation of students,
faculty and staff
(ii) Catering, including any mid-
day meals scheme sponsored
by the Central Government,
State Government or Union ter-
ritory;
(iii) Security or cleaning or house-
keeping 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 and periodicals :
Provided nothing in this sub-items (i), (ii)
and (iii) of item (b) shall apply to an edu-
cational institution other than an institu-
tion providing services by way of pre-
school education and education up to
higher secondary or equivalent.
GST LAW TIMES  18th June 2020  173