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of <h1>GST Exemption on Food Supplies in Schools and Anganwadis Confirmed; Applies to Government and Corporate Funding Sources.</h1> The circular clarifies that the supply of food in Anganwadis and schools, including under the Mid-Day Meals Scheme, is exempt from GST. This exemption applies regardless of whether the funding comes from government grants or corporate donations, as per Entry 66 clause (b)(ii) of notification No. 12/2017-State Tax (Rate). The GST Council's 43rd meeting confirmed that catering services to educational institutions, including pre-schools and Anganwadis, fall under this exemption. Anganwadis are considered educational institutions as they provide pre-school education, thus qualifying for the GST exemption on food services.
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