GST exemption for educational institution services: institutional self-supply of food and beverages is exempt, outsourced catering is taxable. Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under the exemption notification where made by the institution itself; supplies of food and beverages by third parties to the institution under contract are taxable at the rate prescribed for such services. Amendments to the explanatory text and service heading were made to clarify this distinction.
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 exemption for educational institution services: institutional self-supply of food and beverages is exempt, outsourced catering is taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under the exemption notification where made by the institution itself; supplies of food and beverages by third parties to the institution under contract are taxable at the rate prescribed for such services. Amendments to the explanatory text and service heading were made to clarify this distinction.
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