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Corrigendum to Circular No. 28/02/2018-GST

“It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.”

Circular No. 28/02/2018 – GST: Clarifications regarding GST on College Hostel Mess Fees.

Queries have been received seeking clarification regarding the taxability and rate of Goods and Service Tax on services by a college hostel mess. The clarification is as given below:

Circular No. 29/3/2018 – GST: GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.

References have been received related to the applicability of GST on the Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.

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