Educational institution exemption clarified: institutional supply of food and beverages is exempt, third party catering is taxable. Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017-(Rate), Sl. No. 66, when provided by the institution itself; similar supplies made by a third party under contract are taxable under Notification No. 11/2017-(Rate), Sl. No. 7(i). The notifications are to be read together, exemption entries prevailing where the description clearly covers the supply. Amendments were made to remove references that caused doubt and heading 9963 was added to Sl. No. 66.
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Educational institution exemption clarified: institutional supply of food and beverages is exempt, third party catering is taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017-(Rate), Sl. No. 66, when provided by the institution itself; similar supplies made by a third party under contract are taxable under Notification No. 11/2017-(Rate), Sl. No. 7(i). The notifications are to be read together, exemption entries prevailing where the description clearly covers the supply. Amendments were made to remove references that caused doubt and heading 9963 was added to Sl. No. 66.
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