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

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..... TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Ref: CircularNo.149/05/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi Representations have been received seeking clarification regarding applicability of GST on the issues as to whe .....

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..... ational institution is exempt from GST. The entry further mention that such exempt service includes mid- day meal service as specified in the entry. The 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 non-formal education. Hence, aganwadi is covered by the definition of educational insti .....

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