Supply of packed Food items/Drinks & cooked item at railway platforms is Supply of Services

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.

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