GST rate clarification for food and beverage supplies by educational institutions under equivalent state tax provisions. Clarification is issued on the applicable GST rate for supply of food and beverages by educational institutions. The corresponding CBIC circular is treated as applicable in Uttar Pradesh as well, because equivalent provisions exist in the Uttar Pradesh SGST Act and Rules. The circular is therefore made effective for Uttar Pradesh SGST purposes, and subordinate officers are to be informed and instructed to act accordingly in line with the clarified position.
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 rate clarification for food and beverage supplies by educational institutions under equivalent state tax provisions.
Clarification is issued on the applicable GST rate for supply of food and beverages by educational institutions. The corresponding CBIC circular is treated as applicable in Uttar Pradesh as well, because equivalent provisions exist in the Uttar Pradesh SGST Act and Rules. The circular is therefore made effective for Uttar Pradesh SGST purposes, and subordinate officers are to be informed and instructed to act accordingly in line with the clarified position.
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