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

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....nuary, 2019 CIRCULAR (No. 47/2018-19-GST) Subject: Clarification on GST rate applicable on supply of food and beverage services by educational institution- reg. 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" app....

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....ntry states that such supply can take place at canteen, mess, cafeteria of an institution such as school, college, hospitals etc. On the other hand, Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30/06/2017 Sl. 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. 38/....

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....er, Section, Heading, Group or Service Codes mentioned in column (2) of the table in Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) 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 ins....