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of <h1>Goa Clarifies 5% GST on College Hostel Mess Fees; Applies to Both In-House and Outsourced Services.</h1> The Government of Goa's Department of Commercial Taxes issued a circular clarifying the Goods and Services Tax (GST) applicable to college hostel mess fees. The supply of food or drink by a mess or canteen, whether operated by the educational institution or outsourced, is subject to a 5% GST without Input Tax Credit. This applies uniformly regardless of whether the service is provided directly by the institution or through an external contractor. Any implementation issues should be reported to the Commissioner of State Tax. A similar circular has been issued under the Central Goods and Services Tax Act by the Ministry of Finance.
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