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

Last updated: 15 July 2021

Save Share

Quick Summary

This circular clarifies that the Goods and Services Tax (GST) does not apply to food supplied in schools and Anganwadis. This exemption covers catering services, including mid-day meals, provided to educational institutions, regardless of whether the funding comes from government grants or corporate donations. Anganwadis are considered educational institutions for this purpose.

Circular No. 149/1/2021-GST CBIC-190354/36/2021-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue North Block, New Delhi Dated the 17thJune, 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 inAnganwadis and Schools -reg. Representati

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

FAQ :

No, GST is not applicable on food served in schools, including catering and mid-day meals, as these services are exempt under notification No. 12/2017-Central Tax (Rate).

Yes, the GST exemption applies to food supplied in Anganwadis, as they are considered educational institutions (pre-schools) under the relevant notification.

No, the exemption applies irrespective of whether the food supplies are funded by government grants or corporate donations.

The exemption covers catering services, including any mid-day meals scheme, provided to educational institutions.