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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools - GST - States - Trade Circular No. 12 T of 2021

Extract

..... ard of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mmutandis, in implementation of the MGST Act. 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax. Maharashtra .....

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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools - GST - States

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..... exempts Services provided to an educational institution, by way of catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory. This entry applies to pre-school and schools. 3. Accordingly, as per said entry 66, any catering service provided to an educational institution is exempt from GST. The entry further mention that such exempt service includes mid- day meal service as specified in the entry. The scope of this entry is thus wide eno .....

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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools - GST - States

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