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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....21 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Sub- Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Representations have been received seeking clarification regarding applica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncludes mid- 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, anganwadi is covered by the definition of educational institution (as pre-school) 4. Accordingly, as per recommendation of the GST Council, it is c....