No GST Exemption available to Central Police Canteen: AAR

The Karnataka Authority for Advance Ruling (AAR, Karnataka) in the matter of M/s. Central Police Canteen held that No GST Exemption is available to the Central Police Canteen.

The Company viz M/s. Central Police Canteen (herein after referred to as ‘Applicant’# 5, C.A.R. Headquarters, Mysore Road, Bengaluru-560 018, having GSTIN 29AAAGC939H1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000 each under the CGST Act, KGST Act.

The Questions and Rulings are Given Below:

Question:

1. Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

2. Whether similar exemption can be availed under State GST also?

3. Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

Ruling:

1. The applicant is not covered under Unit Run Canteen and thus is not exempted from levy of CGST on goods sold by it to authorized customers.

2. The applicant is not entitled for any similar exemption under State GST.

3. The applicant is not eligible to claim refund of CGST and SGST paid by them on goods purchased till date.

For Official Ruling Download the PDF Given Below: