Ministry of Finance

Posted On: 11 APR 2018 7:42PM by PIB Delhi

With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: -

i. GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax Credit (ITC).

ii. If schools up to higher secondary level supply food directly to students, then the same are exempt from GST."

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DSM/RM/KA

GST on food and drinks in educational institutions: canteen supplies taxed with restricted ITC; school-provided student meals exempt. Supply of food and drinks in a mess or canteen within an educational institution attracts GST at 5% without Input Tax Credit (ITC), whereas supplies of food directly to students by schools up to higher secondary level are exempt from GST.