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TMI BlogClarification on GST rate applicable on supply of food and beverage services by educational institutionX X X X Extracts X X X X X X X X Extracts X X X X ..... , the 1st January, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg. Representations have been received seeking clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry states that such supply can take place at canteen, mess, cafeteria of an institution such as school, college, hospitals etc. On the other hand, Notification No. 12/2017-Central Tax (Rate) , Sl. No. 66 (a) exempts services provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in Notification No. 11/2017-Central Tax (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Tax (Rate) dated 28.06.2017 Chapter, Section, Heading, Group or Service Codes mentioned in column (2) of the table in Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 are only indicative. A supply is eligible for exemption under an entry of the said notification where the description given in column (3) of the table leaves no room for any doubt. Accordingly, it is clarified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 , vide Notification No. 28/2018-Central Tax (Rate) dated 31.12.2018. 4. Difficulty, if any, in implementation of this Circular may be brought to the notice of the Board. Yours Faithfully, (Harish Y N) Technical Officer, TRU Email: [email protected] Tel: 011 2309 5547 - Circular - Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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