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GST Review November-2021

Gist of Advance Rulings

Ashit Shah
28 Supply of Grains/Flour to Aaganwadi is supply of Goods Brief Facts The applicant, M/s. Devanahalli and Hosakote Taluks MSPC states that they are registered as a “Society” under Karnataka Societies Registration Act, 1960. The applicant states that as per the Integrated Child Development Services (ICDS) Scheme of Government of India, Karnataka State Government has established Mahila Supplementary Production and Training Center (herein after referred as MSPC for brevity) in all the taluks of the State. MSPC supply supplementary food to anganwadi centers through Child Development Project Office (herein after referred as CDPO for brevity) and the activities and operations of MSPC are supervised by the CDPO of the concerned Taluks. Contention of the applicant Applicant states that MSPC supplies product “Pushti” to CDPO for further supply to Anganwadi cen.......