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of <h1>GST Clarification: Educational Institutions' In-House Catering Exempt, External Providers Taxed at 5% per Notification 11/2017-CT.</h1> The corrigendum to Circular No. 28/02/2018-GST clarifies the GST implications on catering services provided by educational institutions. If catering services are offered directly by an educational institution to its students, faculty, and staff, and the institution falls under the definition in notification No. 12/2017-Central Tax (Rate), these services are exempt from GST. However, if the catering services are provided by an external party, they are considered a taxable supply of services under entry 7(i) of notification No. 11/2017-CT (Rate) with a 5% GST, effective from November 15, 2017, provided no input tax credit is claimed.
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