Clarifications regarding GST on College Hostel Mess Fees. - GST - States - Trade Notice No. 18/2017-18

OFFICE OF THE COMMISSIONER, GOODS SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 Trade Notice No. 18/2017-18 Dated 07.02.2018 Clarifications regarding GST on College Hostel Mess Fees - Reg. Kind attention is invited to Circular No.28/02/2018-GST dated 08.01.2018 issued under F.No.354/03/2018 (COPY ENCLOSED) by the Technical Officer (TRU) Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, North Block. New Delhi. 02. Vide the above referred Circular it is clarified that the Educational Institutions having mess facility for providing food to their students and staff which is either run by institution/students themselves or is outsourced to a third person for supply of food or drink provided by a mess or canteen is taxable at the rate 5% without Input Tax Credit. 03. The contents of the aforesaid Circular may please be brought to the notice of all Trade/Industry/Trade Associations/Chambers of Commerce and Industry/Members of RAC and all others concerned under the jurisdiction of CGST Commissionerate Jabalpur. Sd/- (P.K. AGARWAL) COMMISSIONER