GST Circular No 149/2021 | Catering services provided to educational institutions including Aganwadis shall be exempted from GST irrespective of the fact that such services are sponsered by Govt grants or corporate donations

GST Circular No 149/2021

It is clarified that services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)].

Educational institutions as defined in the notification include aganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates.

Mandeep Kulkarni

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