TaxTMI 
TaxTMI 
X IS PROVIDING CATERING SERVICES IN THE PREMISES OF AN ENGG COLLEGE ,PAYING 5% GST ON SUPPLIES AND CLAIMING ITC ON INPUT SUPPLIES ,IS THIS CLAIM CORRECT..PL CLARIFY WITH REFERENCE TO LEGAL PROVISIONS.
INPUT CREDIT IN CASE OF CATERING SERVICES PROVIDED IN THE PREMISES OF ENGG COLLEGE
26 May 2020 
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Input tax credit denial on campus catering services taxed at concessional GST rate restricts ITC eligibility.
Where catering services supplied within an educational institution premises are taxable at the concessional GST rate, input tax credit on goods and services used to provide those canteen/catering services is not available; initial Circular No.28 and corrigendum addressed this, the circular was later withdrawn, and a subsequent notification/central tax position reaffirmed restriction on ITC for such supplies. (AI Summary)
Where catering services supplied within an educational institution premises are taxable at the concessional GST rate, input tax credit on goods and services used to provide those canteen/catering services is not available; initial Circular No.28 and corrigendum addressed this, the circular was later withdrawn, and a subsequent notification/central tax position reaffirmed restriction on ITC for such supplies. (AI Summary)
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