Withdrawal of Circular No. 28/02/2018-GST giving Clarification on Catering Services

Aug 01, 2018 | by Avantis RegTech Legal Research Team


 

The Circular No. 28/02/2018-GST, dated January 18, 2018 as amended vide Corrigendum dated January 18, 2018 was issued to clarify GST rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018- Central Tax dated March 31, 2018, was issued to clarify GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms (static units).

Consequent to the decisions of 28th GST Council Meeting held on July 21, 2018, the contents of the Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated January 18, 2018 have been incorporated in Sl. No. 7 (i) of the Notification No. 13/2018-Central Tax (Rate), dated July 26, 2018 amending the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017.

Also, the contents of the Order No 02/2018-Central Tax dated March 31, 2018 have been incorporated in Sl. No. 7(ia) of the Notification No. 13/2018-Central Tax (Rate), dated July 26, 2018 amending the Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.

Hence, Circular No. 28/02/2018-GST, dated January 18, 2018 as amended vide Corrigendum dated January 18, 2018 and Order No 02/2018-Central Tax dated March 31, 2018 is withdrawn with effect from July 27, 2018.

[Circular No. 50/24/2018-GST]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular_No.50.pdf;jsessionid=ADBFDE97DB0BC1E7835DCCC1DD42FD8A

 


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