https://www.taxtmi.com/circulars?id=61102 Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 28 May 2019 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61102 Supplies of food and beverages made directly by an educational institution to its students, faculty and staff are exempt from GST under the exemption notification where the description leaves no doubt; supplies of food and beverages provided to the same beneficiaries by any person other than the educational institution under a contractual arrangement are subject to the prescribed rate. The circular instructs that rate entries and exemption entries be read together and notes recent amendments to clarify the scope of the rate and exemption entries. Circulars GST - States Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61102