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

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....TO 149/05/2021(CENTRAL), Dt. 30/06/2021 Sub:- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Ref:- From the GOI, MOF, DOR, CBIC, Circular No.149/05/2021-GST, dated 17-06-2021. 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 Sche....

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....id- day meal service as specified in the entry. The scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi interalia provides pre-school non- formal 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 ....