GST treatment of catering services: exempt if provided by eligible educational institutions; third-party supplies taxable if input credit not taken. If catering services are provided by an educational institution that meets the notification definition for educational establishments, such catering is exempt from GST. If the supply of food or drink in a mess or canteen is provided to the educational institution by a third party, that supply is treated as a taxable service to the institution at the reduced rate, provided the institution has not taken input tax credit on goods and services used in supplying the service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST treatment of catering services: exempt if provided by eligible educational institutions; third-party supplies taxable if input credit not taken.
If catering services are provided by an educational institution that meets the notification definition for educational establishments, such catering is exempt from GST. If the supply of food or drink in a mess or canteen is provided to the educational institution by a third party, that supply is treated as a taxable service to the institution at the reduced rate, provided the institution has not taken input tax credit on goods and services used in supplying the service.
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