GST exemption for catering services to educational institutions applies regardless of government or corporate funding source. Services consisting of serving food to educational institutions, including catering and mid-day meal schemes, are exempt from GST. The exemption covers pre-schools and schools and includes Anganwadi centres as educational institutions. The exemption applies regardless of funding source, whether by government sponsorship or corporate donations, and the CBIC clarification is to be implemented under the State GST law with implementation issues to be notified to tax authorities.
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.
GST exemption for catering services to educational institutions applies regardless of government or corporate funding source.
Services consisting of serving food to educational institutions, including catering and mid-day meal schemes, are exempt from GST. The exemption covers pre-schools and schools and includes Anganwadi centres as educational institutions. The exemption applies regardless of funding source, whether by government sponsorship or corporate donations, and the CBIC clarification is to be implemented under the State GST law with implementation issues to be notified to tax authorities.
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