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

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..... ................ ………………………….. Subject: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. Re: Circular No. 149/05/2021-GST dated the 17th 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 .....

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..... he 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 serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government g .....

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..... ganwadi 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 institution by way of serving of food ( catering including mid- day meals) is exempt from levy of GST irrespective of its funding from go .....

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