https://www.taxtmi.com/circulars?id=60973 Supplies of food and beverages made by an educational institution itself to its students, faculty and staff are exempt under the exemption entry covering services provided by educational institutions, and this exemption prevails over any separate rate entry. Supply of food and beverages by a third party to an educational institution under contract is taxable under the applicable rate. The explanatory reference to "school, college" was removed from the rate notification and classification heading 9963 was added to the exemption entry to eliminate ambiguity. en-us Tue, 08 Jan 2019 00:00:00 +0530 Wed, 15 May 2019 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60973 Supplies of food and beverages made by an educational institution itself to its students, faculty and staff are exempt under the exemption entry covering services provided by educational institutions, and this exemption prevails over any separate rate entry. Supply of food and beverages by a third party to an educational institution under contract is taxable under the applicable rate. The explanatory reference to "school, college" was removed from the rate notification and classification heading 9963 was added to the exemption entry to eliminate ambiguity. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60973