Activity in relation to Mid-day meals & Anganwadi meals covered under scope of supply in GST: AAR
(I) Preparation and serving of food to children of government schools under Mid-day meal Program of Government and serving of food under Government sponsored Anganwadi meals program is covered under scope of supply as per section 7 of Central Goods and Services Tax/Rajasthan Goods and Services Tax Act, 2017
(II) The transfer of goods/capital equipments, exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Government, between different kitchens of applicant which are ‘distinct persons’ as per GST law is covered under scope of supply as per section 7 CGST/RGST Act, 2017.
(III) The sale of scrap items which was generated during Mid-Day Meal program is an activity of sale and thus covered under scope of supply as per section 7 CGST/RGST Act, 2017.
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN
Akshaya Patra Foundation, In re
J.P. MEENA AND HEMANT JAIN MEMBER
ADVANCE RULING NO. RAJ/AAR/2018-19/28
JANUARY 9, 2019
Virendra Parwal and K.R. Shreedhar for the Applicant.
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