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    <description>The ruling determined that the preparation and serving of food under the Mid-Day Meal Program and Anganwadi meals program, the transfer of goods/capital equipment between different kitchens, and the sale of scrap items generated during the Mid-Day Meal program are considered supplies under the CGST/RGST Act, 2017. The activities fall within the scope of supply as per Section 7 of the Act, subject to GST, except for the Mid-Day Meal program which is taxed Nil under specific notification.</description>
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