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of <h1>GST Clarification: Educational Institutions Exempt from GST on Food Services; 5% GST for Third-Party Providers.</h1> The circular clarifies the GST rate applicable to food and beverage services provided by educational institutions. Under Notification No. 12/2017, services provided by educational institutions to students, faculty, and staff, including food and beverages, are exempt from GST. However, if these services are provided by third parties under a contract with the institution, a 5% GST applies as per Notification No. 11/2017. Amendments have been made to remove ambiguities, including omitting 'school, college' from certain entries and adding specific headings to clarify exemptions. Any implementation difficulties should be reported to the Maharashtra State Tax Commissioner.
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