Clarification on GST rate applicable on supply of food and beverage services by educational institution.

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.... ------------------------------------------------------------------------------------------------------ Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. 10/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 31.01.2019 Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg. Representati....

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....amined. G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017}, Sl. No. 7(i) prescribes GST rate of 5% on supply of food and beverages services. Explanation I to the said entry states that such supply can take place at canteen, mess, cafeteria of an institution such as school, college, hospitals etc. On the other h....

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.... 2017{corresponding Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017} is exempt from GST notwithstanding the fact that GST rate has been prescribed for the same under G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017}. 2.1 Supply of all services by an educational institution to its students, facu....

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.... where the description given in column (3) of the table leaves no room for any doubt. Accordingly, it is clarified that supply of food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding Notification No. 12/201....