https://www.taxtmi.com/circulars?id=71607 GST treatment of food or drink supplied through a mess or canteen in an educational institution, including a college hostel mess, falls within the catering-services rate framework. Food and drink supplied by Indian Railways, its catering company, or their licensees in trains or platform-based static units is subject to GST at 5 per cent without input tax credit, under a separate rate entry aligned with the corresponding central position. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 15 Oct 2026 18:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71607 GST treatment of food or drink supplied through a mess or canteen in an educational institution, including a college hostel mess, falls within the catering-services rate framework. Food and drink supplied by Indian Railways, its catering company, or their licensees in trains or platform-based static units is subject to GST at 5 per cent without input tax credit, under a separate rate entry aligned with the corresponding central position. Circulars GST - States Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71607