GST on College Hostel Mess canteen Fees-Clarifications. Supply of food or drinks taxable at 5% without ITC whether canteen is outsourced or not
CBEC has clarified the queries seeking clarification regarding the taxability and rate of GST on services by a college hostel mess.
According to the Circular No. 28/02/2018-GST issued in this regard, normally 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.
It has been clarified that the 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 amended vide notification No. 46/2017-CT (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.
Download the Circular Click Here >>
In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to "incriminating material” only –…
Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal In a recent judgment, Hon'ble Supreme…
After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible - ITAT In a…
Assessment Order without digital or manual signature is non-est and illegal In a recent judgment, Delhi ITAT has held that…
Once assessee filed ITR, in response to the notice u/s 148 of the Act, even beyond time prescribed, Assessing Officer…
Petitioner was not disqualified in tender for submitting EMD by way of Fixed Deposit in place of Demand Draft -…
View Comments
Whether the GST @ 5% is applicable on boarding school mess