Clarification on GST rate applicable on supply of food and beverage services by educational institution

Exemption for educational institution food services: institutional supplies to students exempt; contracted supplies subject to prescribed GST rate.

Supply of food and beverages by an educational institution itself to its students, faculty and staff is exempt from GST under the exemption notification for educational institutions; however, similar supplies provided to those beneficiaries by a third party under contract with the institution are taxable under the rate notification. The rate and exemption entries are to be read together so that a supply specifically covered by the exemption is not chargeable to GST despite a prescribed rate entry.