• The exemption covers mid-day meals in schools, pre-schools and Anganwadis
• Loans taken by the government from banks or financial institutions to be given to public sector units will be GST exempt
• Any consideration received for the construction of roads, bridges or highways is not exempt from GST
• GST is also exempt on fee charged on services – conducting examinations, admissions and input services related to testing such as admit cards, online testing

Serving food in educational institutions, including mid-day meals, irrespective of the funding of such meals by corporate or government, has been exempted from goods and services tax, the Central Board of Indirect Taxes and Customs (CBIC) said.