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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Clarification: Food Services by Educational Institutions Exempt, 5% GST if Provided by Third Parties. Effective 2019.</h1> The circular clarifies the GST rate applicable to food and beverage services provided by educational institutions. It states that services supplied by educational institutions to students, faculty, and staff are exempt from GST under Notification No. 12/2017-(Rate), Sl. No. 66. This includes food and beverages supplied directly by the institution. However, if these services are provided by a third party based on a contractual arrangement, a 5% GST applies. Amendments have been made to remove 'school, college' from Explanation 1 to Entry 7(i) of Notification No. 11/2017-(Rate) to avoid confusion. The circular is effective from January 1, 2019.
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