Clarification on GST rate applicable on supply of food and beverage services by educational institution.
10\/2019\/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
\nCommercial Taxes Department
\nProceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
\nPresent: Sri.J.Syamala Rao, I.A.S.<\/p>\n
Office of the
\nChief Commissioner of State Tax,
\nEdupugallu, Vijayawada
\nCircular No. 10\/2019\/GST
\nCCTs Ref.in CCW\/GST\/74\/2015
\nDt. 31.01.2019
\nSubject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg.
\nRepresentations 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 I to Entry 7 (i) of G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 1 1\/2017-Central Tax (<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in G.O.Ms.No.259, Revenue (Commercial Taxes- II), 29th June, 2017 {corresponding Notification No. 11\/2017-Central Tax (Rate) dated 28.06.2017} prescribing GST rates on service have to be read together with entries in exemption in G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017{corresponding Notification No. 12\/2017- Central Tax (Rate) dated 28.06.2017}. A supply which is specifically covered by any entry of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017{corresponding Notification No. 12\/2017-Central Tax (Rate) dated 28.06.2017} is exempt from GST notwithstanding the fact that GST rate has been prescribed for the same under G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11\/2017-Central Tax (Rate) dated 28.06.2017}. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding Notification No. 12\/2017- Central Tax (Rate) dated 28.06.2017, vide Sl. No. 66 w.e.f. 01-07-2017 itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on GST rate applicable on supply of food and beverage services by educational institution.10\/2019\/GST Dated:- 31-1-2019 Andhra Pradesh SGSTGST – StatesGovernment of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh Present: Sri.J.Syamala Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. … Continue reading “Clarification on GST rate applicable on supply of food and beverage services by educational institution.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17297","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17297"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17297\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2.1 Supply of all services by an educational institution t<\/p>\n
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\n3. In order to remove any doubts on the issue, Explanation I to Entry 7(i) of G.O.Ms.No.259, Revenue (Commercial Taxes-II), 29th June, 2017 {corresponding Notification No. 11\/2017-Central Tax (Rate) dated 28.06.2017} has been amended vide G.O.Ms.No.24 Rev.(CT-II) Dept. m. 18-01-2019 {corresponding notification No. 27\/2018-Central Tax(Rate) dated 31.12.2018} to omit from it the words “school, college”. Further, heading 9963 has been added in Column (2) against entry at SI. No. 66 of G.O.Ms.No.588, Revenue (Commerci<\/p>\n
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