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

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....-560009, Dated: 23-06-2021 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-02/2021 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 if such supplies ar....

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....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 levy of GST irresp....