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of <h1>Sikkim Clarifies GST Exemption for Food Services in Educational Institutions: 0% if Internal, 5% if Outsourced.</h1> The circular issued by the Government of Sikkim clarifies the GST rate applicable to food and beverage services provided by educational institutions. According to Notification No. 12/2017-State Tax (Rate), services provided by educational institutions to their students, faculty, and staff, including food and beverages, are exempt from GST. This exemption applies only if the services are provided directly by the institution. If provided by an external party under contract, a 5% GST rate applies as per Notification No. 11/2017-State Tax (Rate). Amendments were made to remove ambiguity regarding the applicability of these notifications.
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