Clarifications regarding GST on College Hostel Mess Fees

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Full Text of the Document

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....ational institutions have mess facility for providing food to their students and staff. Such facility is either run by the institution/ students themselves or is outsourced to a third person. Supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, published in the Extraor....