GST on supply of food to Indian Railways or IRCTC or their licensees

In re Rajeev Kumar Garg (GST AAAR Uttar Pradesh) We observe that after introduction of S1 No. 7(ia) in the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) the Law is very much clear that the GST rate on supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd or their licensees, whether in trains or at platforms, will be 5% without ITC. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTAR PRADESH The present appeal has been filed under Section 100 o...