College Mess Fee Dues

[Asked by Guest]

I am a 1st year student of Manipal University Jaipur. We received a mail from finance department saying we have to pay INR 5,492 as mess fee dues. The mail didnt have any details mentioning the reason. On replying and asking they said it is GST.

We had paid the Hostel Fee+Mess fee summing to INR 1,80,000 in June 2017.

The Mess fee of INR 53,500(including VAT) was paid in June 2017 for the time of Aug 2017- May 2018. According to what I have searched online, GST cant be applicable on an amount if fee has been paid before GST Launch. The date on the receipt is 20-Jun-2017.

They are giving reason that though payment has been made in advanced, they are procuring the raw materials/groceries monthly thats why GST is being levied. They are also giving reference to GST Flyers Chapter 6, GST on advances received for future supplies.

Can the College charge GST on an already taxed amount ?

AI Summary

GST on advance payments: pre-GST payments with pre-GST receipts cannot be re-taxed under GST; invoice timing matters.
Where payment and receipt were made before GST rollout, subsequent levy of GST on the same amount is not supported because VAT already paid is subsumed and double taxation is not permitted; taxability of advances depends on whether the advance relates to goods or services and on invoice timing and applicable exemption for food and hostel supplies.