https://www.taxtmi.com/circulars?id=60526 Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST when supplied by the institution itself under the exemption notification; however, food and beverage services provided to the institution by a third party under contract are taxable at the rate prescribed for such services. Rate entries must be read together with exemption entries and where the exemption entry specifically covers a supply, that supply is not taxable despite a separate rate entry. The rate notification's illustrative reference has been amended and the exemption entry's scope clarified by adding the relevant service heading reference. en-us Tue, 08 Jan 2019 00:00:00 +0530 Sat, 06 Apr 2019 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60526 Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST when supplied by the institution itself under the exemption notification; however, food and beverage services provided to the institution by a third party under contract are taxable at the rate prescribed for such services. Rate entries must be read together with exemption entries and where the exemption entry specifically covers a supply, that supply is not taxable despite a separate rate entry. The rate notification's illustrative reference has been amended and the exemption entry's scope clarified by adding the relevant service heading reference. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60526