CBEC/Ministry of Finance had issued Circular clarifying that the Hostel mess run by educational institutions, by themselves or outsourced to a third person, GST will be applicable on Food and Drinks provided by such mess or canteen and the same is taxable at 5% without input credit.
The same is clarified vide Circular No. 28/02/2018-GST dated 08th January, 2018. To see the circular please click the link below:
Karthik & Sunil 