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<h1>Supply of Food to Schools and Anganwadis Exempt from GST Under Entry 66 Clause (b)(ii) of Notification 12/2017.</h1> The circular clarifies that the supply of food to educational institutions, including Anganwadis and schools, is exempt from GST under entry 66 clause (b)(ii) of notification No. 12/2017-State Tax (Rate). This exemption applies to catering services, including mid-day meals, regardless of whether they are funded by government grants or corporate donations. The GST Council's 43rd meeting confirmed that Anganwadis, providing pre-school education, fall under the definition of educational institutions. Therefore, serving food to Anganwadis is also exempt from GST. This circular is effective from June 17, 2021.