Withdrawal of Circular No. 28/02/2018-GST: Circular No. 50/24/2018-GST
<p><span>The Ministry of Finance issued Circular No. 50/24/2018-GST on 31st July 2018, announcing the withdrawal of Circular No. 28/02/2018-GST dated 8th January 2018, as amended by Corrigendum dated 18th January 2018, and Order No. 02/2018-Central Tax dated 31st March 2018. Here are the key highlights:</span></p><p><span><strong>1. Clarification on Catering Services in Educational Institutes</strong></span></p><ul><li><span>Circular No. 28/02/2018-GST clarified the GST rate applicable to catering services, i.e., the supply of food or drink in a mess or canteen in an educational institute.</span></li></ul><p><span><strong>2. Clarification on Food and Drink Supply by Indian Railways</strong></span></p><ul><li><span>Order No. 02/2018-Central Tax clarified the GST rate on the supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. (IRCTC) or their licensees, whether in trains or at platforms (static units).</span></li></ul><p><span><strong>3. Incorporation of Circular and Order Contents</strong></span></p><ul><li><span>The contents of Circular No. 28/02/2018-GST have been incorporated in Sl. No. 7(i) of Notification No. 13/2018-Central Tax (Rate) dated 26th July 2018, amending Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017.</span></li><li><span>Similarly, the contents of Order No. 02/2018-Central Tax have been incorporated in Sl. No. 7(ia) of Notification No. 13/2018-Central Tax (Rate) dated 26th July 2018.</span></li></ul><p><span><strong>4. Withdrawal of Previous Circular and Order</strong></span></p><ul><li><span>Consequently, Circular No. 28/02/2018-GST dated 8th January 2018 and Order No. 02/2018-Central Tax dated 31st March 2018 are withdrawn with effect from 27th July 2018.</span> <a href="https://cms.plasament.com/storage/circular-no50.pdf">circular_no.50</a><br> </li></ul>