GST treatment for food services: institution provided meals exempt; third party contracted canteen supplies 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 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.
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.
GST treatment for food services: institution provided meals exempt; third party contracted canteen supplies 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 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.
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