Clarification on GST rate applicable on supply of food and beverage services by educational institution.

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.... food and beverage services by educational institution. Representations have been received seeking clarification as to the rate of GST applicable on supply of food and beverages services by educational institution to its students. It has been stated that the words "school, college" appearing in Explanation 1 to Entry 7 (i) of Notification No. 1135-F.T.[11/2017-State Tax (Rate)] dated 28.06.2017 g....

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....ts students, faculty and staff. There is no conflict between the two entries. Entries in Notification No. 1135-F.T.[11/2017-State Tax (Rate)] prescribing GST rates on service have to be read together with entries in exemption Notification No. 1136-F.T.[12/2017-State Tax (Rate)] dated 28.06.2017. A supply which is specifically covered by any entry of Notification No. 1136-F.T.[12/2017-State Tax (Ra....

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....gible for exemption under an entry of the said notification where the description given in column (3) of the table leaves no room for any doubt. Accordingly, it is clarified that supply of food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under Notification No. 1136-F.T.[12/2017-State Tax ....