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    <title>SUPPLY OF FOOD OR DRINK IN A MESS OR CANTEEN IN AN EDUCATIONAL INSTITUTE</title>
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    <description>Institutional mess and canteen supplies made regularly under contract (including school, college, hospital, industrial unit and office canteens) and rail catering are placed within a reduced GST rate category but that reduced rate is expressly conditional on no input tax credit having been taken; event based or occasional catering is excluded and supplies by educational institutions themselves may be exempt under the education institution exemption.</description>
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