Page 122 - GSTL_14th May 2020_Vol 36_Part 2

224 GST LAW TIMES [ Vol. 36

Explanation. - “declared tariff’
includes charges for all amenities
provided in the unit of accom-
modation (given on rent for stay)
like furniture, air-conditioner,
refrigerators or any other ameni-
ties, but without excluding any
discount offered on the published
charges for such unit.
(ii) ……… 6 -
(iii) ……… 9 -]
(iv) * * * * * * * *]
(v) Supply, by way of or as part 9 -
of any service or in any other
manner whatsoever in outdoor
catering wherein goods, being
food or any other article for hu-
man 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 valua-
ble consideration.
(vi) ……… 9 -

(vii) ……… 9 -
(viii) ……… 14 -
(ix) ……… 9 -

5.2 Government of India, Ministry of Finance, Department of Revenue
(Tax Research Unit), vide Circular No. 28/02/2018-GST, dated 8-1-2018, has is-
sued clarifications regarding GST on College Hostel Mess Fees as follows :-
“2. The educational institutions have mess facility for providing food to
their students and staff. Such facility is either run by the institu-
tion/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. 11/2017-C.T. (Rate) as amended
vide notification No. 46/2017-C.T. (Rate), dated 14-11-2017 refers]. It is im-
material whether the service is provided by the educational institution itself
or the institution outsources the activity to an outside contractor.”
5.3 It, therefore, needs to be examined whether the activity undertaken
by the applicant is in the nature of supply of service provided by a restaurant,
eating joint including mess, canteen and covered by Sr. No. 7(i) of the Notifica-
tion No. 11/2017-Central Tax (Rate) or it is in the nature of supply of service as a
part of outdoor catering and covered by Sr. No. 7(v) of the Notification No.
11/2017-Central Tax (Rate).
GST LAW TIMES  14th May 2020  122