Maharashtra Government gives Clarification on GST rate applicable on supply of food and beverage services by educational institution

Jan 11, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on January 01, 2019 has issued Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students. It has been stated that the words “school, college” appearing in Explanation 1 to Entry 7 (i) of Notification No. 11/2017-State Tax (Rate) dated June 29, 2017 give rise to doubt whether supply of food and drinks by an educational institution to its students is eligible for exemption under Notification No. 11/2017- State Tax (Rate) dated June 29, 2017 Sl. No 66, which exempts services provided by an educational institution to its students, faculty and staff.

The matter has been examined by the State Government of Maharashtra and in order to remove any doubts on the issue, Explanation 1 to Entry 7(i) of Notification No. 11/2017-State Tax (Rate) dated June 29, 2017 has been amended vide Notification No. 27/2018-State Tax (Rate) dated December 31, 2018 to omit from it the words “school, college”. Further, heading 9963 has been added in Column (2) against entry at Sl. No. 66 of Notification No. 12/2017-State Tax (Rate) dated June 29, 2017, vide Notification No. 28/2018-State Tax (Rate) dated December 31, 2018.

[Trade Circular (GST) No. 04T of 2019]

URL: https://mahagst.gov.in/sites/default/files/trade-circular/04%20T%20of%202019.pdf


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