9911796707
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 ..... Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg. Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students. It has been stated that the words "school, college" appearing in Explanation 1 to Entry 7 (i) of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , cafeteria of an institution such as school, college, hospitals etc. On the other hand, Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30/06/2017 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. 38/1/2017-Fin(R&C)(11/2017-Rate) prescribing GST rates on servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umn (2) of the table in Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) 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 suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-Fin(R&C)(28/2018-Rate), dated 31/12/2018, published in the Extraordinary Official Gazette no. 2, Series I no. 39. 4. Difficulty, if any, in implementation of this Circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note: Similar circular is issued under Central Goods and Services Tax Act, 2017 by the Tax Research Unit, Department of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
