The government released GST Circulars on 17.06.2021, thereby resolving disputes in relation to the following matters:
- Status of Anganwadis for GST purpose and taxability of input service of serving food to educational institute based on who sponsors it.
- Taxability of the following:
a) Annuity received as consideration for construction of Road/ Bridge
b) Services rendered by the National Board of Education
c) Supply made in form of milling of wheat into flour or paddy into rice to the state government for public distribution
d) Guarantee given by state government for loans taken by PSUs - GST Rate applicable on:
Civil construction service of ropeway provided to government entity.
Laterals or parts used with sprinklers and drip irrigation system.
An analysis of the same has been given below for your reference.