GST: Supply of Food & Beverages in Trains is supply of Goods: Delhi AAR

In re R. K. Gupta, Partner M/s Deepak & Co. (AAR Delhi) In the case of supply of food and beverages (cooked/ MRP/ packed), at defined menu and tariff, by the applicant to IRCTC/ passengers on behalf of IRCTC, on board the Rajdhani/ Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 of heading 9963 of Annexure/ Scheme of Classification of Services as “catering services in train”. The same are covered under S. No. 7 (ix) of Notification No. 11/2017 — Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 46/20...