Taxcharcha
GSTLatest

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

GST rate notifications

With respect to the applicability of GST on the foods supplied to the Anganwadis and School, the CBIC vide circular no. 149/05/2021-GST has clarified that any catering service provided to Anganwadis is exempt from tax as per the entry 66 clause (b) (ii) of Notification No. 12/2017 – Central Tax (Rate) which states that any services being provided to the education institutions by way of catering including any mid day meals scheme sponsored by the Central Government, State Government or Union Territory. The said entry applies to pre schools and school.

To view and download the Circular, click here Circular

Related posts

Guidance Note on Reports in Company Prospectuses (Revised 2019) – ICAI

Team Taxcharcha

Guidelines for compounding of offences under Direct tax laws

Team Taxcharcha

Insertion of Rule 3C and Rule 3D in the Income tax rules 1962

CA Saurabh Khullar