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 Set at 18% Under SAC Code 996333; No Input Tax Credit Available. A query was raised regarding the applicable GST rate for industrial canteen services under SAC Code 996333. The responses clarified that under Heading Number 9963, the GST rate is 2.5%, but input tax credit is not available. However, further clarification indicated that the GST rate for industrial canteen services is 18%, distinguishing it from educational institution services, which are taxed at 5%. Additionally, GST on outdoor catering services is confirmed to be 18%. The discussion highlighted differences in GST rates based on the nature of the service provided.