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of <h1>GST on School Food: 5% Rate for Canteens, Exempt for Direct Supplies to Students in Schools.</h1> The Ministry of Finance clarified the Goods and Services Tax (GST) applicable to food and drink supplies in educational institutions. Food and drinks provided in a mess or canteen within an educational institution are subject to a 5% GST rate without the benefit of Input Tax Credit (ITC). However, if schools up to the higher secondary level supply food directly to students, these supplies are exempt from GST.
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