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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 ..... th Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, Sl. No. 7(i) prescribes GST rate of 5% on supply 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food and beverages by an educational institution to its students, faculty and staff. As stated in explanation 3 (ii) to Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 Chapter, Section, Heading, Group or Service Codes mentioned in column (2) of the table in Notification No. 12/2017-State Tax (Rate) dated 30.06.2017 are only indicative. A supply is eligible for exemption under an entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 31.12.2018 to omit from it the words "school, college". Further, heading 9963 has been added in Column (2) against entry at Sl. No. 66 of Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, vide Notification No. 28/2018-State Tax (Rate) dated 31.12.2018. 4. Difficulty, if any, in implementation of this Circular may be brought to the notice of this office immediately. (Rajeev Sharm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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