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

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....e Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Sub- Clarification regarding applicability of GST on supply of foods in Anganwadis and Schools -reg. Ref: CBIC Circular No. 149/05/2021-GST, dated the 17th June, 2021 Queries have been raised seeking clarification regarding applicability of G....

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....ified 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 that services provided to an....