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    <title>Clarification regarding applicability of GST on supply of food in Anganwadis and Schools</title>
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    <description>Services consisting of serving food to educational institutions, including catering and mid-day meal schemes, are exempt from GST. The exemption covers pre-schools and schools and includes Anganwadi centres as educational institutions. The exemption applies regardless of funding source, whether by government sponsorship or corporate donations, and the CBIC clarification is to be implemented under the State GST law with implementation issues to be notified to tax authorities.</description>
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      <description>Services consisting of serving food to educational institutions, including catering and mid-day meal schemes, are exempt from GST. The exemption covers pre-schools and schools and includes Anganwadi centres as educational institutions. The exemption applies regardless of funding source, whether by government sponsorship or corporate donations, and the CBIC clarification is to be implemented under the State GST law with implementation issues to be notified to tax authorities.</description>
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