Clarifications regarding GST on College Hostel Mess Fees.

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..... i, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 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 .....

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..... titution to its students, faculty and staff and the said educational institution is covered by the definition given under para 2(y) of notification No. 12/2017-State Tax (Rate), then the same is exempt. [Sl. No. 66(a) of notification No. 12/2017-State Tax (Rate) refers]. 2.2 If the catering services, i.e., supply of food or drink in a mess or canteen, is provided by anyone other than the educatio .....

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