Clarification on GST rate applicable on supply of food and beverage services by educational institution. - GST - States - 04/2019-GST (State)

NO.F.1-11(8)-TAX/GST/2019/422-521 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 3rd January, 2019. Circular No. 04/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg. The Department of Revenue, Tax Research Unit vide Circular No. 85/04/2019-GST dated 1st January, 2019 has issued clarifications on GST rate applicable on supply of food and beverage services by educational institution, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 85/04/2019-GST dated 1st January, 2019 by the Department of Revenue, Tax Research Unit. Enlco: Circular No. 85/04/2019 GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura