Food/ Beverages supply by educational institution alone exempt, not by any other person

CBIC clarifies that supply of food and beverages by an educational institution to its students, faculty and staff, where such supply is made by the educational institution itself is exempt under vide Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate); However, such supply by any person other than the educational institutions based on a contractual arrangement is liable to GST @ 5%; Consequently, suitable amendments have been made to Notification No. 11/2017-Central Tax...