Supplementary Goods Supplied to Anganwadi Centers Not Exempted from GST as per Notification 12/2017: AAR

The article discusses a ruling by the Authority for Advance Rulings (AAR) regarding the Goods and Services Tax (GST) on supplementary goods supplied to Anganwadi centers. The AAR determined that these goods, which include items like nutritional supplements and medicines, are not exempt from GST under Notification No. 12/2017. This notification provides exemptions for goods supplied to certain government schemes but excludes supplementary goods provided to Anganwadi centers. The decision highlights that while certain supplies to these centers may benefit from exemptions, supplementary goods do not fall under this category and are subject to GST