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of <h1>GST on College Hostel Mess Services Set at 5%; No Input Tax Credit Available for Educational Institutions or Third Parties.</h1> The circular addresses the taxability and GST rate on services provided by college hostel mess facilities. It clarifies that the supply of food or drink by a mess or canteen, whether operated by the educational institution or outsourced to a third party, is taxable at a rate of 5% without Input Tax Credit. This is in accordance with the specified notifications. Any issues with implementing this directive should be reported to the Board for resolution.
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