GST on college hostel mess fees is taxable without input tax credit and applies to in house or outsourced messes. Supply of food and drink by educational institution messes and canteens to students and staff is taxable under GST at the concessional rate and is specifically subject to levy without entitlement to Input Tax Credit; this applies whether the mess is run by the institution, by students, or outsourced to a third party, and the clarification is to be circulated to relevant trade and industry stakeholders within the CGST Commissionerate jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on college hostel mess fees is taxable without input tax credit and applies to in house or outsourced messes.
Supply of food and drink by educational institution messes and canteens to students and staff is taxable under GST at the concessional rate and is specifically subject to levy without entitlement to Input Tax Credit; this applies whether the mess is run by the institution, by students, or outsourced to a third party, and the clarification is to be circulated to relevant trade and industry stakeholders within the CGST Commissionerate jurisdiction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
