Circular 28/02/2018 - Central Tax
Date: January 8, 2018
File No: F. No. 354/03/2018
Subject
Clarifications regarding GST on College Hostel Mess Fees
Content
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: 2. 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…