Clarification regarding applicability of GST on supply of food in anganwadis and schools

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..... 021 - GST (State) Subject : Clarification regarding applicability of GST on supply of food in anganwadis and schools--Regarding. The Government of India, Ministry of Finance, Department of Revenue vide Circular No. 149/05/2021-GST, dated 17th June, 2021 has issued a clarification regarding applicability of GST on supply of food in Anganwadis and Schools, in order to ensure uniformity in the impl .....

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..... ssioners/ Chief 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 serving of food in .....

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..... 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 institution by way of serving of food ( ca .....

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