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 ..... ion on GST rate applicable on supply of food and beverage services by educational institution- reg. No. CT/GST-15/2017/290. - 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ], 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. 11/2017-(Rate) [FTX.56/2017/24 dated 29.06.2017] prescribing GST rates on service have to be read together with entries in exemption Notification No. 12/2017-(Rate) [FTX.56/2017/25 dated 29.06.2017]. A supply which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FTX.56/2017/25 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 supply is made by the educational institution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry in nature and not meant for any interpretation of provisions of the Act and rules. 5. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 6. This Circular shall be deemed to have come into force with effect from the 1st January, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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