Page 174 - GSTL_18th June 2020_Vol 37_Part 3

388 GST LAW TIMES [ Vol. 37
Provided further that nothing contained
in sub-item (v) of item (b) shall apply to
an institution providing services by way
of, -
(i) Pre-school education and educa-
tion upto higher secondary school
or equivalents; or
(ii) Education as a part of an approved
vocational education course

3. Explanation
(iv) For removal of doubts, it is clarified that the Central and State Educa-
tional Boards shall be treated as Educational Institution for the limited pur-
pose of providing services by way of conduct of examination to the stu-
dents.
7. The contract between the applicant and the recipient of service is
verified and the following points are noted :
7.1 One tender document is verified and the following are noticed; -
(1) The contract is for supplying to the 100 specified students each of
the Residential School for Children of Specified Categories, Naz-
arbad North Zone, and K.G.B.V. Residential School, Kergalli, My-
sore Rural and K.G.B.V. Type-4 M.S.A. Residential School, Vara-
koodu, Mysore Rural.
(2) The EMD is collected separately for each of the schools in question
and the agreements are signed separately for each of the schools.
(3) The condition of the agreement is to separately provide food for
each of the residential school and can use the facilities already
available in such schools.
(4) The agreement for catering would be between the Heads of the
Schools and the bidders.
7.2 Another tender document which is related to supply of food under
Comprehensive Education Karnataka to 100 students each of K.G.B.V. Residen-
tial School, Bannur and K.G.B.V. Type-4, R.M.S.A. Hostel, Hale Sosale, T. Nara-
sipura Taluk, Mysuru District is produced and the same is verified. Even here
the agreement is separately entered with the respective schools and the condi-
tions are same.
7.3 Another tender document which is related to supply of food under
the Comprehensive Education Karnataka to 100 students each of K.G.B.V. Resi-
dential School, Hunsur and K.G.B.V. Type-4, R.M.S.A. Hostel, Hale Hunsur Ta-
luk, Mysuru District is produced and the same is verified. Even here the agree-
ment is separately entered with the respective schools and the conditions are
same.
7.4 From the above contracts, it is seen that the agreements for the sup-
ply of services are entered between the Heads of the Residential Schools and the
applicant and the recipient of service is hence, the Residential Schools.
8. The nature of the contract is verified and found that the successful
bidders have to prepare the food in the respective schools only and there is no
GST LAW TIMES  18th June 2020  174