With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: –
i. GST rate on supply of food and drinks in a mess or canteen in an educational institution attracts GST at 5% without INPUT Tax credit (ITC).
ii. If schools up to higher secondary level supply food directly to students, then the same are exempt from GST.”
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DSM/RM/KA
