Exemption for educational institution services: food supplied by institutions to students and staff is GST-exempt; third-party catering taxable. Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST where made by the institution itself under the exemption entry for services provided by educational institutions. Supplies made by persons other than the educational institution under contractual arrangements are taxable at the rate prescribed for food and beverage services.
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.
Exemption for educational institution services: food supplied by institutions to students and staff is GST-exempt; third-party catering taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST where made by the institution itself under the exemption entry for services provided by educational institutions. Supplies made by persons other than the educational institution under contractual arrangements are taxable at the rate prescribed for food and beverage services.
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