GST – States – 18/2017-2018-GST – Dated:- 7-2-2018 – 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 Official Gazette No. 3, Series I No. 13 dated 30.06.2017 as amended vide N
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