Supply of food and drinks to educational institutions is exempt from GST and TDS

Mahalakshmi Mahila Sangha, Karnataka, Advance Ruling No. KAR/ADRG/36/2020, Date: 21.05.2020

Facts of the case:

The applicant is providing catering services to educational institutions sponsored by state govt. so their supply is exempt from GST and TDS deduction under GST is not applicable to them.

Advance Ruling:

The supply of services in the form of food and drinks to educational institutions is classified under HSN 9992. It is exempted from tax vide S.No 66 (b)(ii) of CR NN.12/2017. Hence the amount received for such service is not liable for TDS.