Exemption for educational institution services clarifies institution supplied food and beverages are exempt while outsourced catering is taxable. Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST when supplied by the institution itself under the exemption notification; however, food and beverage services provided to the institution by a third party under contract are taxable at the rate prescribed for such services. Rate entries must be read together with exemption entries and where the exemption entry specifically covers a supply, that supply is not taxable despite a separate rate entry. The rate notification's illustrative reference has been amended and the exemption entry's scope clarified by adding the relevant service heading reference.