Exemption for educational institution food services clarified: institutional supplies exempt, outsourced catering taxable at the prescribed rate. Supplies of food and beverages made by an educational institution itself to its students, faculty and staff are exempt under the exemption entry covering services provided by educational institutions, and this exemption prevails over any separate rate entry. Supply of food and beverages by a third party to an educational institution under contract is taxable under the applicable rate. The explanatory reference to 'school, college' was removed from the rate notification and classification heading 9963 was added to the exemption entry to eliminate ambiguity.
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Exemption for educational institution food services clarified: institutional supplies exempt, outsourced catering taxable at the prescribed rate.
Supplies of food and beverages made by an educational institution itself to its students, faculty and staff are exempt under the exemption entry covering services provided by educational institutions, and this exemption prevails over any separate rate entry. Supply of food and beverages by a third party to an educational institution under contract is taxable under the applicable rate. The explanatory reference to "school, college" was removed from the rate notification and classification heading 9963 was added to the exemption entry to eliminate ambiguity.
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