GST on college hostel mess services taxable without input tax credit regardless of who operates the service under notified rules. Supply of food or drink by a mess or canteen, whether provided by the educational institution itself, students, or outsourced to a third party, is taxable under the notified concessional treatment for mess/canteen supplies and applies without entitlement to input tax credit; implementation difficulties may be brought to the notice of the Board.
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Provisions expressly mentioned in the judgment/order text.
GST on college hostel mess services taxable without input tax credit regardless of who operates the service under notified rules.
Supply of food or drink by a mess or canteen, whether provided by the educational institution itself, students, or outsourced to a third party, is taxable under the notified concessional treatment for mess/canteen supplies and applies without entitlement to input tax credit; implementation difficulties may be brought to the notice of the Board.
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