Exemption for catering services to educational institutions: GST not leviable even when meals are funded by grants or donations. Entry 66(b)(ii) of Notification No. 12/2017 exempts catering services to educational institutions, including mid-day meal schemes, and the definition covers pre-school institutions such as Anganwadis; therefore serving of food to schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.