Circular No. 50/24/2018-CGST, (F. No. 354/03/2018-TRU), Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg.


Circular No. 50/24/2018-GST
F. No. 354/03/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, 31th July 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended
vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated
31.03.2018 – reg.
The Circular No. 28/02/2018-GST, dated 08.01.2018 as amended vide Corrigendum
dated 18.01.2018 was issued to clarify GST rate applicable on catering services, i.e., supply
of food or drink in a mess or canteen in an educational institute. Also, Order No 02/2018-
Central Tax dated 31.03.2018, was issued to clarify GST rate on supply of food and/or
drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or
their licensees, in trains or at platforms (static units).
2. Consequent to the decisions of 28th GST Council Meeting held on 21.07.2018, the
contents of the Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide
Corrigendum dated 18.01.2018 have been incorporated in Sl. No. 7 (i) of the Notification
No. 13/2018-Central Tax(Rate), dated 26.07.2018 amending the Notification No. 11/2017-
Central Tax (Rate) dated 28th June 2017.
3. Also, the contents of the Order No 02/2018-Central Tax dated 31.03.2018 have been
incorporated in Sl. No. 7(ia) of the Notification No. 13/2018-Central Tax(Rate), dated
26.07.2018 amending the Notification No. 11/2017-Central Tax (Rate) dated 28th June
2017.
4. Hence, Circular No. 28/02/2018-GST, dated 08.01.2018 as amended vide
Corrigendum dated 18.01.2018 and Order No 02/2018-Central Tax dated 31.03.2018 is
withdrawn w.e.f 27.07.2018. Difficulty if any, in the implementation of this Circular may be
brought to the notice of the Board.
Yours Faithfully,
Harish Y N
OSD (TRU)
Email: harish.yn@gov.in

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