GST exemption on educational institution catering: institution-provided meals are exempt, third-party catering is taxable. Where an educational institution itself supplies food and beverages to its students, faculty and staff, such services are exempt under the exemption notification despite parallel rate entries; however, food and beverage supplies to the institution's beneficiaries by any person other than the institution under a contractual arrangement are taxable under the rate notification.
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 on educational institution catering: institution-provided meals are exempt, third-party catering is taxable.
Where an educational institution itself supplies food and beverages to its students, faculty and staff, such services are exempt under the exemption notification despite parallel rate entries; however, food and beverage supplies to the institution's beneficiaries by any person other than the institution under a contractual arrangement are taxable under the rate notification.
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