C.B.E. & C. Circular No. 28/02/2018-GST, dated 8-1-2018
F.No. 354/03/2018-TRU
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject : Clarifications regarding GST on College Hostel Mess Fees – Regarding
Queries have been received seeking clarification regarding the taxability and rate of GST on services by a college hostel mess. The clarification is as given below :
- The educational institutions have mess facility for providing food to their students and staff. Such facility is either run by the institution/ students themselves or is outsourced to a third person. Supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of notification No. 11/2017-C.T. (Rate) as amended vide notification No. 46/2017-C.T. (Rate), dated 14-11-2017 refers]. It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
- Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board.
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