https://www.taxtmi.com/circulars?id=61123 Supplies of food and beverages provided by an educational institution to its students, faculty and staff are exempt from GST under the exemption entry for educational institution services where the institution itself makes the supply; supplies by any other person under contract with the institution are taxable at the rate prescribed for food and beverages. The exemption depends on the descriptive coverage of the exemption entry rather than the indicative chapter/heading codes, and administrative amendments were made to remove ambiguity in the rate notification and to add the relevant heading to the exemption entry. en-us Tue, 15 Jan 2019 00:00:00 +0530 Mon, 27 May 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61123 Supplies of food and beverages provided by an educational institution to its students, faculty and staff are exempt from GST under the exemption entry for educational institution services where the institution itself makes the supply; supplies by any other person under contract with the institution are taxable at the rate prescribed for food and beverages. The exemption depends on the descriptive coverage of the exemption entry rather than the indicative chapter/heading codes, and administrative amendments were made to remove ambiguity in the rate notification and to add the relevant heading to the exemption entry. Circulars GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61123