Clarifications regarding GST on College Hostel Mess Fees
18/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
Ph: 0832-2229430
CCT/26-4/2017-2018/5155
Dated: 7th February , 2018
CIRCULAR
(No. 18/2017-2018-GST)
Subject: reg.
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. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, published in the Extraordinary
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