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

Representations have been received seeking clarification regarding applicability of GST on the issues as to whether serving of food in schools under Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021.  2.  Entry 66 clause (b)(ii) of notification…