This circular provides clarification regarding the withdrawal of Circular No. 28/02/2018-GST dated 8 January 2018 (as amended by Corrigendum dated 18 January 2018) and Order No. 02/2018–Central Tax dated 31 March 2018, which had earlier clarified GST rates on certain catering and food supply services.

The circular explains that Circular No. 28/02/2018-GST was issued to clarify the GST rate applicable on catering services, including supply of food or drinks in messes or canteens of educational institutions. Further, Order No. 02/2018–Central Tax clarified the GST rate on supply of food and beverages by Indian Railways, IRCTC, or their licensees, in trains or at railway platforms.

Pursuant to the decisions taken in the 28th GST Council meeting held on 21 July 2018, the clarifications contained in the above circular and order have now been formally incorporated into Notification No. 13/2018–Central Tax (Rate) dated 26 July 2018, which amended Notification No. 11/2017–Central Tax (Rate). As a result, the earlier circular and order are no longer required.

Accordingly, Circular No. 28/02/2018-GST (along with its corrigendum) and Order No. 02/2018–Central Tax stand withdrawn with effect from 27 July 2018, and GST rates on the concerned services are to be governed solely by the amended notification. Any implementation issues may be brought to the notice of the Board.