Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 6-8-2018 – GST Rate Vide Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017 the Central Government fixed various rates of tax for supply of services. Vide Sl. No. 7 the rates for various supplies in regard to accommodation, food and beverages services under SAC 9963 as detailed below- (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air – conditioning or central air -heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. – 6%; (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other
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r article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year – 9%; (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9%; (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day
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2017-CT (Rate) The Central Government brought amendment to Sl. No. 7 vide Notification No. 46/2017-CT (Rate), dated 14.11.2017 as detailed below- Sl.No. 7(i) has been amended with the reduced tax rate at 2.5% – Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of ₹ 7500/- and above per unit per day or equivalent. The expression declared tariff is defined as including charges for all ameni
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7 and the rules made there under. Sl.No. 7(iii) has been amended as follows with tax rate @ 9% with no condition for availing input tax credit- Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of ₹ 7500/- and above per unit per day or equivalent. Sl. .No. 7(iv) has been omitted. In Sl. No. 7(ix), the figure iv has been omitted. Clarification on College hostel mess fee On the queries received seeking
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nk in a mess or canteen, is provided by anyone other than the educational institution, then it is a supply of service at entry 7(i) of notification No. 11/2017-CT (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017] to the concerned educational institution and attracts GST of 5% provided that credit of input tax charged on goods and services used in supplying the service has not been taken, effective from 15.11.2017. GST on catering services in train Vide Order No.2/2018-Central Tax, dated 31.03.2018 the Board clarified that with a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Implementation Committee, that the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at
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that this item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2 to this provides that this item excludes the supplies covered under sl. No. 7(v) which is the supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. The Notification inserted Sl. No. 7(ia) as follows- Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. – 2.5% subject
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