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of <h1>GST Exemption for Food Services by Educational Institutions; 5% Rate for Third-Party Providers Clarified in Notifications.</h1> The circular clarifies the GST rate on food and beverage services provided by educational institutions to their students. It states that such services are exempt from GST under Notification No. 12/2017-State Tax (Rate) dated 28.06.2017, Sl. No. 66, when provided directly by the institution. However, if the services are supplied by a third party under a contract with the institution, a 5% GST rate applies as per Notification No. 11/2017-State Tax (Rate). Amendments have been made to remove ambiguity by omitting references to 'school, college' and adding heading 9963 for clarity.
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