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of <h1>GST Exemption Clarified for Educational Institutions' Food Services; 5% GST for External Providers per Notifications 12/2017 & 11/2017.</h1> The circular clarifies the GST rate on food and beverage services provided by educational institutions. It states that services provided directly by educational institutions to students, faculty, and staff, including food and beverages, are exempt from GST under Notification No. 12/2017-Central Tax (Rate). However, if these services are provided by an external entity under contract with the institution, a 5% GST applies as per Notification No. 11/2017-Central Tax (Rate). Amendments to these notifications have been made to remove ambiguity, ensuring clarity in GST application on such services.
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