Clarification regarding applicability of GST on supply of food in Anganwadis and Schools

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....2/07/2021 Trade Circular No. 12 T of 2021 To ............................. ................................ Subject: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. Re: Circular No. 149/05/2021-GST dated the 17^th June. 2021 issued by the CBIC  Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circul....

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....ssioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir,  Sub- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schoo....

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.... is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi interalia provides pre-school nonformal education. Hence, aganwadi is covered by the definition of educational institution (as pre-school) 4. Accordingly, as per recommendation of the GST Council, it is clarified that services provided to an educational institution by way of serving of....