Cir.No.85/04/2019 GST dated 1.1.2019 It is clarified that supply of food and beverages by aneducational institution to its students, faculty and staff, where such supply is made by the educational institution itself, is exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017,vide Sl. No. 66 w.e.f. 01-07-2017itself. However, such supply of food and beverages by any person other than the educational institutions based on a contractual arrangement with such institution is leviable to GST@ 5%.

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