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Clarification regarding applicability of GST on supply of food in Anganwadis and Schools - GST - States - F.3 (378)/GST/Policy/2021/600-606

Extract

..... GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P ESTATE, NEW DELHI -110002 No. F.3 (378)/GST/Policy/2021/600-606 Dated : 14/07/2021 CIRCULAR NO. 01/2021-GST (Ref. Circular No. 149/05/2021-GST of Central Tax) Sub- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving .....

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

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..... ition of educational institution (as pre-school) 4. Accordingly, as per recommendation of the GST Council, 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 cover .....

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

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