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

CBDT notifies rule to compute capital gain on sum received under a specified Unit Linked Insurance Policy

Team Taxcharcha

Reverse Charge Mechanism (RCM) u/s. 9(4) has been postponed till 30th September 2019

Team Taxcharcha

The President of India assented the Finance Act 2021

Team Taxcharcha