Supply of food & drinks in college hostel mess taxable at 5%, clarifies Finmin

Finance Ministry (TRU) clarifies taxability and rate of GST on services by a college / educational institution hostel mess; Says that supply of food or drink by a mess or canteen is taxable at 5% without ITC in accordance with Notification No. 11/2017-Central Tax (Rate); It is immaterial whether the service is provided by educational institution itself or the institution outsources the activity to an outside contractor : Finance Ministry Circular...