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

Circular 9 of 2024 – Income Tax – Enhancement of monetary limits of filing appeals by the Department

Notification no. 27/2019 – Central Tax (Rate) – Increase in rate of woven and non woven bags and sacks of polyethylene or polypropylene strips used for packing of goods

Team Taxcharcha

Notification No. 70/2018-Central Tax ,dt. 31-12-2018 – Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Team Taxcharcha