GST on college hostel mess fees: third-party catering taxable at reduced rate when input tax credit is not claimed. Supply of food or drink by a mess or canteen is taxable at a reduced GST rate of 5% without Input Tax Credit. If catering is provided directly by an educational institution that meets the notification definition, the service is exempt. If a third party supplies catering to an educational institution, that supply is taxable at 5% provided input tax credit on goods and services used in supplying the service has not been claimed.
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GST on college hostel mess fees: third-party catering taxable at reduced rate when input tax credit is not claimed.
Supply of food or drink by a mess or canteen is taxable at a reduced GST rate of 5% without Input Tax Credit. If catering is provided directly by an educational institution that meets the notification definition, the service is exempt. If a third party supplies catering to an educational institution, that supply is taxable at 5% provided input tax credit on goods and services used in supplying the service has not been claimed.
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