Question ID :
37978
GST ON MESS RUN BY IIT AND HOSTEL FEES
Whether GST on Mess run by IIT is exempt since inception or are to be taken as exempt from 01/012019 in view of circular no. 85/04/2019. If since inception what is regarding payment already deposited as GST treating the same as taxable.
Posted by
SUNIL KUMAR AGARWAL
on
Feb 14, 2019
Filed Under
GST
It is clarified vide the said circular 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 Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, vide Sl. No.
66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%.
As per the clarification through the above said circular, since the mess is run by the IIT itself. Hence it is exempt from GST since 01.07.2017.
Posted by
CA. JHA SHANKAR KUMAR on
Feb 14, 2019