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

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..... ATE TAX Circular No: 7/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools -reg. Ref: CircularNo.149/05/2021-GST, dated 17.06.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi Representations have been received s .....

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..... pre-school and schools. 3. Accordingly, as per said entry 66, any catering service provided to an educational institution is exempt from GST. The entry further mention that such exempt service includes 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 .....

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