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TMI BlogClarification on GST rate applicable on supply of food and beverage services by educational institution.X X X X Extracts X X X X X X X X Extracts X X X X ..... S., COMMISSIONER OF STATE TAX Dated: 23.04.2019 Circular No. 56/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Clarification on GST rate applicable on supply of food and beverage services by educational institution. Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an institution such as school, college, hospitals etc. On the other hand, Notification No. 113. 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. II (2)/CTR/532/(d-14)/2017 prescribing GST rates on service have to be read together with entries in exemption Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) of the table in Notification No. II (2)/CTR/532/(d-15)/2017 dated 29.06.2017 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 that supply of food and beverages by an educational institution to its students, faculty and staff, where such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2)/CTR/1099/(e-14)/2018 dated 31.12.2018 4. This pari materia circular is issued with reference to the circular issued by the Government of India on the recommendation of the GST Council in the reference cited. Sd/-T.V. Somanathan Commissioner of State Tax - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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