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    <title>Regarding clarification on applicable GST rate on supply of food and beverages by educational institutions</title>
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    <description>Clarification is issued on the applicable GST rate for supply of food and beverages by educational institutions. The corresponding CBIC circular is treated as applicable in Uttar Pradesh as well, because equivalent provisions exist in the Uttar Pradesh SGST Act and Rules. The circular is therefore made effective for Uttar Pradesh SGST purposes, and subordinate officers are to be informed and instructed to act accordingly in line with the clarified position.</description>
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      <title>Regarding clarification on applicable GST rate on supply of food and beverages by educational institutions</title>
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      <description>Clarification is issued on the applicable GST rate for supply of food and beverages by educational institutions. The corresponding CBIC circular is treated as applicable in Uttar Pradesh as well, because equivalent provisions exist in the Uttar Pradesh SGST Act and Rules. The circular is therefore made effective for Uttar Pradesh SGST purposes, and subordinate officers are to be informed and instructed to act accordingly in line with the clarified position.</description>
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