F. No. 354/03/2018
F. No. 354/03/2018
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 156, North Block, New Delhi, 08 January 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding GST on College Hostel Mess Fees – reg.
Queries have been received seeking clarification regarding the taxability and rate of GST on services by a college hostel mess. The clarification is as given below:
- 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. 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 contractor.
- Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board.
Yours Faithfully,
Rachna
Technical Officer (TRU)
Email: rachna.irs@gov.in
