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:

Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act), hereby clarifies the issues raised as below:

Representations have been received seeking clarification regarding the applicable rate of GST on electrically operated vehicle without any battery fitted to it.

The issue has been examined. In exercise of the powers conferred under section 168(1) of the CGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that –

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As per dealership norms, these vehicles may be required to be held by the authorized dealers as demo vehicle for certain mandatory period and may, thereafter, be sold by the dealer at a written down value and applicable tax is payable at that point of time.

The Board vide Circular No. 17/17/2017 –GST dated 15th November 2017, No. 24/24/2017 – GST dated 21st December 2017 and No. 37/11/2018 – Goods and Services Tax dated 15th March, 2018 has laid down the procedure for manual filing and processing of different types of refund claims under Goods and Services Tax and clarified the exports related refund issues.

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