Clarification regarding applicability of GST on supply of food in anganwadis and schools

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..... ala, the 28 June, 2021. Circular No. 05/2021 - GST (State) Subject : Clarification regarding applicability of GST on supply of food in anganwadis and schools Regarding. The Government of India, Ministry of Finance, Department of Revenue vide Circular No. 149/05/2021-GST, dated 17th June, 2021 has issued a clarification regarding applicability of GST on supply of food in Anganwadis .....

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..... Department of Revenue North Block, New Delhi, Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Sub Clarification regarding applicability of GST on supply of food in Anganwadis and Scho .....

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..... 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 interalia provides pre-school nonformal education. Hence, aganwadi is covered by the definition of educational institution (as pre-school) .....

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