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

By Editor2 Goods and Services Tax Judiciary November 9, 2019

Case Name: In re Rajeev Kumar Garg (GST AAAR Uttar Pradesh)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Uttar Pradesh, Advance Rulings

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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...

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