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.
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