TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Exemption on Food Services by Educational Institutions Clarified; Third-Party Services Subject to 5% Tax.</h1> The circular clarifies the GST rate on food and beverage services provided by educational institutions to their students, faculty, and staff. It states that such services are exempt from GST under Notification No. 12/2017-State Tax (Rate), Sl. No. 66, effective from July 1, 2017. This exemption applies only when the services are provided directly by the educational institution. If provided by a third party under a contract, a 5% GST is applicable. Amendments have been made to remove ambiguity by omitting 'school, college' from Notification No. 11/2017 and adding heading 9963 to Notification No. 12/2017.
TaxTMI 
TaxTMI 
