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Wednesday, 10 January 2018

Food or Drink supplied in College Canteen/ Mess attract 5% GST without Input Tax Credit

While addressing the issue on GST rates applicable to Hostel Mess Fees, the Central Government, last day clarified that supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit under the current Goods and Services Tax (GST) regime. 

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. 

A circular issued to the Chief officials further said that “It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.”