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

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..... cular No. 12 T of 2021 To ............................. .. Subject: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. Re: Circular No. 149/05/2021-GST dated the 17 th June. 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided .....

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..... Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, 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 se .....

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..... scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi interalia provides pre-school nonformal education. Hence, aganwadi is covered by the definition of educational institution (as pre-school) 4. Accordingly, as per recommendation of the GST Council, it is clarified that services provided to an educational institut .....

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