GST ON SUPPLY OF FOOD AND DRINKS BY EDUCATIONAL INSTITUTES

hI! After implementation of GST Educational institutions were exempt from the preview of GST with certain conditions and also some services like mess, canteen, transport, admission etc. for educational institutions were also have some doubt regarding applicability of GST.
here we are going to give you clarification regarding GST ON SUPPLY OF FOOD AND DRINKS BY EDUCATIONAL INSTITUTES.

as per clarification issued by ministry of finance on 11th April 2018:
1) GST rate on supply of food and drinks in a mess or canteen by an educational institutions attract GST @5% without input tax credit (ITC)
2) If schools up to higher secondary level supply food directly to students, then the same are exempt from GST.

following is link to download press release:


https://drive.google.com/file/d/12XN7rJN23LdtgdUGVt4y9uhsFK0cP1kU/view?usp=sharing

Hope now it is clrified.
Thanks

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