Clarification regarding applicability of GST on supply of food in Anganwadis and School - GST - States - CCT/26-4/2017-18/E/852

..... GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes CCT/26-4/2017-18/E/852 Circular (No. 2/2021-22-GST) Subject: Clarification regarding applicability of GST on supply of food in Anganwadis and School-reg. Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by Government grants and/or corporate donatio .....

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

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..... at services provided to an educational institution by way of serving of food (catering including mid-day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)]. Educational institutions as defined in the notification include anganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by Government or through donation from corporates. 5. Difficulty if any, in the implem .....

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

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