AI Drafter 
TaxTMI 
TaxTMI 
2018 (12) TMI 1088
X X X X Extracts X X X X
X X X X Extracts X X X X
....0049 registered under GSTIN No. 36AADCP6610K1ZC has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, seeking Advance Ruling on the issues raised in their application. 2. The applicant has stated that they are registered under the Companies Act 1956 and carries on business of Cleaning Services, maintenance of canteens in Industries, Educational establishments, providing food to student mess/s, training institutes and so on since the year 2005. 3. The applicant is registered under GST w.e.f., 1st July, 2017, previously they are registered with Service Tax as well as State VAT in the Governments of Telangana & Andhra Pradesh. 4. They made the following submissions: 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y employees in the dining Hall. The software companies do not have kitchens because of safety reasons, but however, they have dining hall facilities. The Dining Hall/Cafeteria runs on a daily basis. A separate food license is Obtained by us for selling the food in this organization issued by GHMC. 6. Applicant entity also provides Transport services to a training institute for carting food from one building to another for service/sale. The applicant entity charges them a separate transport charges. They requested for an advance ruling as regards to the rate of GST to be levied on the activities mentioned at para 1,2,3,4 a, 4 b,5 and 6 of their above submissions. 5. They have submitted a brief statement of relevant facts as given be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt provides canteen services in organizations like Infosys etc., wherein the food is cooked in the premises of Infosys and "Sold" to the employees of the said organization at a price mutually agreed upon, it is done on a regular daily basis. ii. The applicant provides its services of serving food - Breakfast + lunch & Dinner and any other food requirements from a Mess/Dining Hall to the trainees of the Training institution of banking such as SBIRD, Andhra Bank Staff College etc., Even here the food is prepared and sold/served to the trainees in the premises, where the trainees attend a residential programme and they are rooms for stay in the premises for the trainees iii. The applicant operates student mess for students in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entral Tax(Rate) dt.26.7.18 issued amending the Notification Nos. 11/2017-CT(Rate) dt. 28-06-2017 Notification No. 46/2017-CT (Rate) dated 14.11.2017 covers the subject activities referred by the applicant in their application and the relevant portions of the said Notifications are reproduced as under: Serial No. 7(i) of notification No. 13/2018-CT (Rate) Sl.No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 7 Heading 9963 (Accommodation, food and beverage services) "(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rate of GST on services by a college hostel mess. As per the Circular No. 28/02/2018-GST dated 08-01-2018 issued in this regard, normally the educational institutions have mess facility for providing food to their students and staff. Such facility is either run by the institution/ students themselves or is outsourced to a third person. Further it has been clarified that the supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017 refers]. It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside ....