CGST Circular No. 28/02/2018 regarding GST on College Hostel Mess Fees

Clarifications regarding GST on College Hostel Mess Fees

Circular No. 28/02/2018-GST

F. No. 354/03/2018
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****

Room No. 156, North Block,
New Delhi, 08th January 2018

To,
The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding GST on College Hostel Mess Fees reg.
1. Queries have been received seeking clarification regarding the taxability and rate ofGST on services by a college hostel mess. The clarification is as given below:
2. The educational institutions have mess facility for providing food to their studentsand staff. Such facility is either run by the institution/ students themselves or is outsourcedto 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-CT (Rate) as amendedvide notification No. 46/2017-CT (Rate) dated 14.11.2017 refers]. It is immaterial whetherthe service is provided by the educational institution itself or the institution outsources theactivity to an outside contractor.
3. Difficulty if any, in the implementation of this Circular may be brought to the noticeof the Board.

Yours Faithfully,

Rachna
Technical Officer (TRU)
Email: [email protected]

You may also like :

• Download the Official GST Circular No. 28/02/2018 issued by CBEC clarifying regarding GST on College Hostel Mess Fees dated 8th January,2018