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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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

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....ular No. 56/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Clarification on GST rate applicable on supply of 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" appearin....

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....ces provided by an educational institution to its students, faculty and staff. There is no conflict between the two entries. Entries in Notification No. II (2)/CTR/532/(d-14)/2017 prescribing GST rates on service have to be read together with entries in exemption Notification No. II (2)/CTR/532/(d-15)/2017 dated 29.06.2017. A supply which is specifically covered by any entry of Notification No. II....

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....ption 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. II (2)/CTR/532/(d-15)/2017 dated 29.06.201....