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

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....) No. 04T of 2019. To, ………………….. ………………….. Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution Sir / Gentlemen/ Madam, 1. Representations have been received in the Board seeking clarification as to the rate of GST applicable on supply....

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.... Notification No. 11/2017 -State Tax (Rate) dated 29th June 2017, entry at Sr. 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 hand, Notification No. 12/2017 -State Tax (Rate) dated 29th June 2017 ent....

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....ed 29th June 2017, vide entry at Sr. No. 66. Such services include supply of food and beverages by an educational institution to its students, faculty and staff. As stated in explanation 3 (ii) to Notification No. 12/2017-State Tax (Rate) dated 29th June 2017 Chapter, Section, Heading, Group or Service Codes mentioned in column (2) of the table in Notification No. 12/2017-State Tax (Rate) dated 29....

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....No. 11/2017 -State Tax (Rate) dated 29th June 2017 has been amended vide Notification No. 27/2018-State Tax (Rate) dated 31st December 2018 to omit from it the words "school, college". Further, heading 9963 has been added in Column (2) against entry at SI. No. 66 of Notification No. 12/2017 -State Tax (Rate) dated 29th June 2017, vide Notification No. 28/2018-State (Rate) dated 31st December 2018.....