07 September 2017
Catering, including any mid-day meals scheme sponsored by the Central government, state government or union territory, to an educational institution providing education up to higher secondary school or equivalent, are also exempt. Some of the input services like transport, canteen etc provided by private players to educational institutions were subject to service tax in pre-GST era and the same is continued in GST regime.
It means Catering Services or Housekeeping Services or Security Services etc., provided by the Private Players to educational institute has exemption i.e Private Players should not charge GST on such services ? if yes, Private Players has to bear GST or they can file that value of service under exemption services while rising invoice ?Please Clarify in which notification it given? Thanking you
07 September 2017
The private players will charge GST in their Invoices for the services rendered to you, It's your output service which is exempted, So you cannot take the input credit of the same. But they will charge the GST & will remit their liability.
CAclubindia
