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 ..... ic.in Dated: 15 th January, 2019 CIRCULAR (No. 47/2018-19-GST) Subject: 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 student ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply of food and beverages services. Explanation I 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation 3 (ii) to Notification No. 38/1/2017-Fin(R C)(12/2017-Rate) Chapter, Section, Heading, Group or Service Codes mentioned in column (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been added in Column (2) against entry at Sl. No. 66 of Notification No. 38/1/2017-Fin(R C)(12/2017-Rate), vide Notification No. 38/1/2017-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. Bandeka ..... X X X X Extracts X X X X X X X X Extracts X X X X
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