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

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.... June, 2021. Subject: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. No. CT/GST-15/2017/463.- 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 ....

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....lia 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 irrespective of its funding from government gr....