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    <description>Third party operators who prepare and supply meals to an educational institution are supplying catering services to the institution, and where the supply is made by anyone other than the educational institution it attracts a reduced GST rate provided the supplier has not taken input tax credit; if the educational institution itself supplies the mess service and falls within the notification definition for educational entities, the supply is exempt. Registration obligations for the catering operator follow normal turnover thresholds.</description>
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