In re Rajeev Kumar Garg (GST AAR Uttar Pradesh)
(1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’?
Ans 1:– Supply of Food items at GMUs (General Minor Units) at railway platforms which includes only counter sale of packed food items, drinks and cooked item shall be treated as ‘Supply of Services’.
(2) If it is sale of service, whether the whole revenue shall be taxed @ 5% without ITC under serial no. 7(ia) of notification no. 11/2017-CT (Rate) dated 28-06-2017 or assessee can opt to pay tax @18% with ITC under serial no. 7(ix) of that notification.
Ans 2:- Whole revenue shall be taxed @ 5% without ITC under serial No. 7(ia) of notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.
(3) If the assessee pays the taxes @5% under serial no. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC.
Ans 3:- Applicant cannot claim the Input Tax Credit of GST paid on license fees to Indian railway or IRCTC.
(4) If answer to question (c) is negative. What will be the consequences for wrong availing of ITC?
Ans 4:- Question raised is out of purview of the mandate of Advance Ruling U/s 95(a).
