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

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....S., COMMISSIONER OF STATE TAX Dated: 23.04.2019 Circular 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 stud....

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..... On the other hand, Notification No. 113. No. 66 (a) exempts services 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 suppl....

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.... dated 29.06.2017 are only indicative. A supply is eligible 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 exem....