AAR: Catering service to primary school students, an exempt service, not liable for TDS

Karnataka AAR rules that supply of catering service to educational institutions is exempt from GST; Notes that applicant is engaged in supply of food and drinks to the educational institutions, sponsored by State/Centre/Union, which is covered under Entry No. 66 of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017; Perusing the contracts entered by the applicant, observes that the applicant prepares food in the school premises and supplies it to students of the...