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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. - GST - States - 149/05/2021-GST

Extract

..... amirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, Sub- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Various doubts have arisen 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 gr .....

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

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..... it is clarified that 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 aganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates. 5. This circular .....

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

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