GST on supply of food items/newspapers in trains or at platforms

In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under relevant notifications of CGST, 2017 SGST, 2017 and IGST Act, 2017. FULL TEXT OF THE ORDER OF APPELLATE  AUTHORITY FOR ADVANCE RULING, DELHI 1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are pari materia and have the same ...