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

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..... -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 donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021. 2. Entry 66 clause (b)(ii) of notification No. .....

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..... gly, 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 anganwadi. Hence, serving o .....

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