AAR : Preparation/Serving food to children under Govt. sponsored mid-day/Anganwadi meal program, constitutes ‘supply’

Rajasthan AAR holds that activity of preparing and serving food to children of government schools under mid-day meal programme (MDM) of Government and under Government Sponsored Anganwadi meals program (AMP) is covered  under the scope of ‘Supply’ as per section 7 of CGST Act/ RGST Act 2017; Observes that not all activities provided by Trust registered u/s 12AA of Income Tax Act are termed as charitable activity, only those activities covered under Notification ...