Clarification Regarding GST Tax Rate in Industrial Canteen Service SAC Code 996333

[Surinder Kaur]

Dear Team

Kindly provide me the exact GST rate for industrial canteen services , However canteen have centralised heating system .

SAC Code : 996333

Regards

[RAJA SWAMINATHAN]

Under Heading Number 9963 the rate of GST payable is 2.5%, However the the credit of input tax charged on goods and services used in supplying the service shall not been taken.

[KASTURI SETHI]

GST Rates for services by restaurants, Job work on Handicraft goods and Works contract for specified Construction services - Amendment to Notification No. 11/2017-C.T. (Rate)

[Notification No. 46/2017-C.T. (Rate), dated 14-11-2017]

[KASTURI SETHI]

Fees - GST on College Hostel Mess Fees - Clarifications

C.B.E. & C. Circular No. 28/02/2018-GST, dated 8-1-2018

 

[KASTURI SETHI]

Circular No. 28/02/2018-GST

Subject: Corrigendum to Circular No. 28/02/2018-GST dated 08th January 2018 issued vide F.No. 354/03/2018 - reg.

After this clarification, it is clear that rate of GST for educational institution and industrial canteen are different. For industrial canteen is 18% and for educational institution is 5%. Govt. has made the difference between commercial and non-commercial.

[Ganeshan Kalyani]

GST on outdoor canteen service is 18%.

[Ganeshan Kalyani]

*outdoor catering service.

AI Summary

GST rate for industrial canteen services clarified as distinct from educational institution treatment after notification and circular clarification. Advisory materials resolve prior conflicting replies by recording that industrial canteens and educational institution messes are classified differently for GST purposes, with a corrigendum and notification amendment clarifying that industrial canteens fall under the higher catering service treatment while educational institutions receive distinct, lower treatment; outdoor catering aligns with general catering treatment and input tax credit consequences flow from the resulting classification.