Clarifications regarding GST on College Hostel Mess Fees
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.... Circular No. 16 (2018)/2019-TNGST (RC No.151/2018/A1/Taxation Dated: 29.03.2019 Sub: Clarifications regarding GST on College Hostel Mess Fees - Reg. Ref: 1. Circular No. 28/02/2018-GST -GST, dated 08-01-2018 issued by the Department of Revenue, Ministry of Finance, Government of India, New Delhi. 2. Corrigendum to Circular No. 28/02/2018- GST, Dated: 18-01-2018 issued by the Depar....
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....ulty and staff and the said educational institution is covered by the definition given under para 2(y) of notification No. 12/2017-Central Tax (Rate), then the same is exempt. [Sl. No. 66(a) of notification No. 12/2017-Central Tax (Rate) refers] 2.2 If the catering services, i.e., supply of food or drink in a mess or canteen, is provided by anyone other than the educational institution, then it....
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