GST exemption on catering to schools and anganwadis applies irrespective of government funding or corporate donations. Entry 66(b)(ii) exempts catering services to educational institutions, including mid-day meal schemes, and an Anganwadi qualifies as a pre-school; therefore serving of food in schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.
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 on catering to schools and anganwadis applies irrespective of government funding or corporate donations.
Entry 66(b)(ii) exempts catering services to educational institutions, including mid-day meal schemes, and an Anganwadi qualifies as a pre-school; therefore serving of food in schools and Anganwadis is exempt from GST irrespective of funding by government grants or corporate donations.
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