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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 ..... .02.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) . Subject: Clarification 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 ..... of food and beverages services. Explanation 1 to the said entry 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-State 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 entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 3 (ii) to Notification No. 12/2017-State 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-State 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... added in Column (2) against entry at Sl. No. 66 of Notification No. 12/2017-State Tax (Rate) dated 28.06.2017, vide Notification No. 28/2018-State Tax (Rate) dated 31.12.2018. 4. Difficulty if any, in the implementation of the above instructions may please be brought to the notice of this office. (Sangeetha P.) Commissioner, State Tax Chhattisgarh, Raipur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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