The GST Council in its 43rd Meeting held on 28th May 2021 had recommended that services supplied to an educational institution including to an anganwadi (which provides pre-school education) by way of serving food including mid-day meals under any mid-day meal scheme, sponsored by Government are to be exempt from levy of GST.
Now, it has been clarified by the department through Circular No. 149/05/2021-GST dated 17th June 2021, that services provided to an educational institution by way of serving of food (including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under entry 66 (b)(ii) of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017]. The circular further clarifies that the educational institutions as defined in the notification includes Anganwadi.
Hence, serving of food to anganwadis shall also be covered by said exemption, whether sponsored by government or through donation from corporates.