Classification of service— In the instant case, the applicant is engaged in the business of hotel and catering service.

The applicant has sought advance ruling in respect of the following question:-

i. Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate -under Heading 9992.

The Applicant is a partnership firm engaged in supply of ready to eat breakfast and lunch to KLE Independent PU College. The Applicant intends to know whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is liable to GST. 

Since the Applicant is providing ready to eat food by way of catering to a Pre University College, the services provided by the applicant under question before us is also covered under entry No.66 of Notification No. 12/2017-Central Tax (Rate) dated: 28.06.2017 as amended further and hence exempted from GST.

Held that— 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) dated 28.06.2017 as amended further.