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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 to its students, faculty and staff is exempt from GST under Notification No. 12/2017 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.</description>
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      <description>Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.</description>
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