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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption for catering services to educational institutions: GST not leviable even when meals are funded by grants or donations.</h1> 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.

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