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    <title>Clarification on GST rate applicable on supply of food and beverage services by educational institution</title>
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    <description>Supply of food and beverages by an educational institution itself to its students, faculty and staff is exempt from GST under the exemption notification for educational institutions; however, similar supplies provided to those beneficiaries by a third party under contract with the institution are taxable under the rate notification. The rate and exemption entries are to be read together so that a supply specifically covered by the exemption is not chargeable to GST despite a prescribed rate entry.</description>
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      <title>Clarification on GST rate applicable on supply of food and beverage services by educational institution</title>
      <link>https://www.taxtmi.com/circulars?id=58878</link>
      <description>Supply of food and beverages by an educational institution itself to its students, faculty and staff is exempt from GST under the exemption notification for educational institutions; however, similar supplies provided to those beneficiaries by a third party under contract with the institution are taxable under the rate notification. The rate and exemption entries are to be read together so that a supply specifically covered by the exemption is not chargeable to GST despite a prescribed rate entry.</description>
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      <pubDate>Tue, 01 Jan 2019 00:00:00 +0530</pubDate>
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