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

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....606 Dated : 14/07/2021 CIRCULAR NO. 01/2021-GST (Ref. Circular No. 149/05/2021-GST of Central Tax) 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 schools under Mid-Day Meals Scheme would be exempt ....

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.... 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 that services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from....