Withdrawal of Circular No. 28/02/2018-GST. - GST - States - 050/24/2018-GST

Circular No. 50/24/2018-GST No. 12-19/2017-18-EXN-GST-(519)-6547-64 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional Commissioner of State Taxes and Excise, South Zone, Shimla-9, H.P. 2. The Deputy Commissioner of State Taxes and Excise,Central Zone, North Zone, Flying Squad NZ/ SZ/ CZ. 3. The Asstt. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla 13th March, 2019. Madam/Sir, Subject: Withdrawal of Circular No. 28/02/2018-GST The Circular No. 28/02/2018-GST 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. 2. Consequent to the decisions of 28th GST Council Meeting held on 21.07.2018, the contents of the Circular No. 28/02/2018-GST have been incorporated in Sl. No. 7 (i) of the Notification No. 13/2018-State Tax(Rate), dated 27.07.2018 amending the Notification No. 11/2017- State Tax (Rate) dated 30th June 2017. 3. Hence, Circular No. 28/02/2018-GST is withdrawn w.e.f. 27.07.2018. Difficulty if any, in the implementation of this Circular may be brought to the notice of this office immediately. 4. This circular shall come into force w.e.f. 31.07.2018. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh