The Karnataka Authority for Advance Rulings (AAR) held that “Pushti,” a powdered mixture of cereals, pulses, and sugar, is waived from GST (Goods and Services Tax). The petitioner, Raibag Taluka MSPC is registered as a “Society” under the Karnataka Societies Registration Act of 1960. They are in supplying supplementary products to Anganwadi centres via the Child Development Project Office (CDPO). CDPO of the respective Taluks supervises the activities and operations of the Applicant. From the open market, the Applicant purchased raw materials and ingredients, which were then cleaned, roasted, and…