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    <title>5% GST on Mess facility provided by Educational Institutions – Is it correct?</title>
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    <description>Taxability of mess or canteen food depends on supplier: when catering is provided by an educational institution to its students, faculty or staff the supply is exempt as incidental to education; when catering is provided to the institution by third parties it constitutes a separate taxable supply, taxable only if the institution has not availed input tax credit on inputs used to supply that service.</description>
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