The Ministry of Finance has clarified that Schools up to Higher Secondary Level supplied Food directly to Students are Exempted from Goods and Services Tax ( GST ).
With a view to remove any doubt or uncertainty regarding the rate of GST applicable to the supply of food and drinks in educational institutions, it is clarified that: –
i. GST rate on the 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.”
