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<h1>Tripura Clarifies GST Rates on Food and Beverage Services in Educational Institutions Per Circular No. 04/2019-GST.</h1> The Government of Tripura issued Circular No. 04/2019-GST to clarify the GST rate on food and beverage services provided by educational institutions. This directive, dated January 3, 2019, aims to ensure consistent application of the GST provisions across various departments. It references Circular No. 85/04/2019-GST from the Department of Revenue, Tax Research Unit, dated January 1, 2019, which provides detailed guidance on this matter. All relevant state tax officials are instructed to adhere to these clarifications to maintain uniformity in implementing the Tripura State Goods and Services Tax Act, 2017.