Case Law Details
In re M/s The Akshaya Patra Foundation (GST AAR Rajasthan)
Q1. Whether preparation and serving food to children of Govt Schools under Mid-Day Meal Programme of Govt and serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017?
A. 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 the scope of’supply’ as per section 7 of CGST/RGST Act, 2017.
Q2. Whether the transfer of goods/ capital equipments,exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Govt., between different kitchens of applicant which are distinct persons as per GST law is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017?
A. 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 the scope of ‘supply’ as per section 7 of CGST/RGST Act, 2017.
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