Services supplied to State Government under ‘Noon Meal Scheme’ are exempt under GST: AAR
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 13 April, 2022
Latest from Taxmann
Case Details: Authority for Advance Rulings, Tamilnadu Handloom Weavers Co-operative Society Ltd., In re - [2022] 136 taxmann.com 395 (AAR - TAMILNADU)
Judiciary and Counsel Details
-
- T.G. Venkatesh and Smt. K. Latha, Member
Facts of the Case
The applicant was appointed and acting as nodal agency to inspect, procure, store and transport cost free distribution of dhotis, sarees and school uniforms under various welfare schemes for State Government. It filed an application for advance ruling to determine whether services provided to State Government under ‘Noon meal scheme’ run by State Government would be eligible for exemption.
AAR Held
The Authority for Advance Ruling observed that the services provided under gamut of handling by the applicant in respect of free distribution of sarees and dhothis and the School Uniform to the students of class 1 to 8 under ‘Noon Meal Scheme’ are activities in relation to the functions entrusted to Panchayats/Municipality in the article 243G/243W. Since, the applicant would supply these services to the State Government, the exemption at Sl.No.3 of Notification No. 12/2017-C.T. (Rate) dated 28-6-2017 would be available and thus no GST would be levied.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
