Withdrawal of Circular No. 18/2017-2018-GST dated 07.02.2018 Order No 02/2018-Central Tax dated 31.03.2018. - GST - States - 19/2018-19-GST

Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji - Goa - 403001 Ph: 0832-2229430 CCT/26-4/2017-2018/1744 email: [email protected] Dated: 03 rd August, 2018 CIRCULAR (No. 19/2018-19-GST) Subject: Withdrawal of Circular No. 18/2017-2018-GST dated 07.02.2018 Order No 02/2018-Central Tax dated 31.03.2018. The Circular No. 18/2017-2018-GST, dated 07.02.2018 was issued to clarify GST rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018- Central Tax dated 31.03.2018, was issued to clarify GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms (static units). 2. Consequent to the decisions of 28th GST Council Meeting held on 21.07.2018, the contents of the Circular No. 18/2017-2018-GST dated 07.02.2018 have been incorporated in Sl. No. 7 (i) of the Notification No. 38/1/2017-Fin(R C)(13/2018-Rate), dated 27.07.2018 amending the Notification No. 38/1/2017-Fin(R C)(13/2018-Rate), dated the 30th June, 2017. 3. Also, the contents of the Order No 02/2018-Central Tax dated 31.03.2018 have been incorporated in Sl. No. 7(ia) of the Notification No. 38/1/2017-Fin(R C)(13/2018-Rate), dated 27.07.2018 amending the Notification No. 38/1/2017-Fin(R C)(11/2017-Rate) dated the 30th June, 2017. 4. Hence, Circular No. 18/2017-2018-GST, dated 07.02.2018 and Order No 02/2018-Central Tax dated 31.03.2018 is withdrawn w.e.f. 27.07.2018. Difficulty if any, in the implementation of this Circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax, Goa Note : Similar circular is Issued under the Central Goods and Services Tax Act, 2017 by Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India, New Delhi, vide Circular No. 50/24/2018-GST dated 31.07.2018.