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

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....-GST) DATED: 30.06.2021  Sub- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The....

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....ducation. 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 food (catering including mid-day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under sa....