Held - The “education” imparted by the Appellate would not lead to the obtaining a qualification recognised by the ICAI/ICWAI. Needless to say that the Appellant is not an affiliate of the said Institutes and hence would only be referred to as a coaching institute and not an educational institution.The Appellant cannot claim the benefit of exemption as an Educational Institution providing Education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force under the Notification No. 12/2017.

Held - The term ‘catering’ has not been defined under the GST Act. In the present case, the applicant provides catering services to an educational institution which provides education services up to secondary school.para 2 of the Circular No. 85/04/2019-GST dated 01.01.2019 issued by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India, where it has been clarified that “A supply which is specifically covered by any entry of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 is exempt from GST notwithstanding the fact that GST rate has been prescribed for the same under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.”Thus, Supply of catering services to an educational institution providing education services up to higher secondary school or equivalent, therefore, shall get covered under the entry serial number 66 (b)(ii) of the Exemption Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and shall be exempted from payment of tax.

Held - The agreements for the supply of services are entered between the Heads of the Residential Schools and the applicant and the recipient of service is hence, the Residential Schools.It is seen that the students to whom the service is provided are from the Primary School category. Hence the service is a catering service provided to an educational institution which is a primary school and hence is covered under the Entry No.66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended from time to time and is exempted from the payment of GST.The supply of services made by the applicant in the form of supply of food and drinks to the educational institutions is covered under entry no. 66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and entry no.66 of Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 and are hence exempted from CGST and SGST.

Held - The exemption to catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; provided to an educational institution as per Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 is not applicable to institutions other than institutions providing services by way of pre-school education and education up to higher secondary school or equivalent.As the exemption to catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; provided to an educational institution as per Si No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 is applicable to the institutions providing services by way of education up to higher secondary school or equivalent, the catering services to the trainees in the Industrial Training Institute is eligible for exemption from GST.The activity of the applicant of supply of goods and services by way of catering to students of Industrial Training Institute under the scheme sponsored by the State Government is classifiable as a service falling under Service Classification Code - 9963 - 996337 - Other contract food services and qualifies for exemption from GST under Sl. No. 66 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as the institution is providing service by way of education up to higher secondary school or equivalent.

Held - Since, Nashik Cambridge Pre-School can be considered as an "Educational Institution", services provided by them to its students, faculty and staff attracts NIL rate of GST in view of Sr. No. 66 mentioned above. We therefore hold that, the services provided by "Nashik Cambridge Pre-School" to its students, faculty and staff attracts is covered under Sr. No. 66 of Notification No. 12/2017-CT, dated 28th June, 2017.Furthermore, "Nashik Cambridge Pre-school" is also entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee; on the supply of transportation service to its Pre-school students without any consideration; on the supply of transportation service to its Pre-school students for some consideration; on the supply of transportation service to its faculty and staff for some consideration and on the supply of canteen service to its faculty and staff for some consideration.

Held - We note that the following Service recipients are covered under the said entry 66(b):(i) Girls Literacy Residential School, Karchond, Dharampur, Valsad:We hold that services performed by the peon and sweeper are covered under housekeeping and cleaning services respectively.(ii) Government Secondary Schools of Chhotaudepur district:We hold that services performed by the peon and sweeper are covered under housekeeping and cleaning services respectively; and the services of security guard are covered under the security services.(iii) Model School, Naswadi, Chhotaudepur:We hold that the services performed by the security guard is covered under the security services.Entry 66(b) of Notification 12/2017-CT(R) is the relevant GST exemption entry to the aforementioned mentioned (i) to (iii) recipients. The applicant holds Government Schools (and also Government Colleges, offices and hospitals) as Government and cites sr no 3 of said Notification, for exemption to not only schools but also to all the applicant’s cited service recipients. We find no merit in applicant’s submission to consider sr no 3 of said Notification in subject matter.The scope of exemption made available at sr no 66(b) to cited Notification 12/2017-CT(R) excludes from its purview Colleges providing education above higher secondary schooling. With no specific exemption for the services provided to these educational institutions, services provided to the  recipients categorised under Government colleges, by the applicant are taxable. 

Held - Since the recipient of service is an institution providing education up to higher secondary school, it is covered under the definition of "educational institution" for the purposes of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.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.RULINGProviding 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.