Catering services by specified educational institutions exempt, by any other person taxable

Finance Ministry (TRU) issues further clarification on applicability of GST in college hostel mess, states that if catering services is one of the services provided by an educational institution to its students, faculty, and staff and said educational institution is covered by definition given under para 2(y) of Notification No. 12/2017-Central Tax (Rate), then same is exempt; On the other hand, if catering services i.e. supply of food or drink in a mess or canteen, are provi...