GST exemption for food services by educational institutions applies when supplied directly; contracted supplies attract the prescribed rate. Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries.
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 exemption for food services by educational institutions applies when supplied directly; contracted supplies attract the prescribed rate.
Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries.
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