GST exemption for catering to educational institutions extends to food served in schools and Anganwadis regardless of funding source. Services provided to an educational institution by way of catering, including mid-day meals, are exempt from GST. The exemption extends to food supplied in schools and pre-schools, and Anganwadis are covered as educational institutions because they provide pre-school non-formal education. This applies irrespective of funding from government grants or corporate donations, and includes food served in Anganwadis and schools under the stated exemption entry.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for catering to educational institutions extends to food served in schools and Anganwadis regardless of funding source.
Services provided to an educational institution by way of catering, including mid-day meals, are exempt from GST. The exemption extends to food supplied in schools and pre-schools, and Anganwadis are covered as educational institutions because they provide pre-school non-formal education. This applies irrespective of funding from government grants or corporate donations, and includes food served in Anganwadis and schools under the stated exemption entry.
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