Exemption to GTA services available for transportation of biscuits

M/s. Commissioner of Central Goods & Service Tax Vs M/s Glaxo Smithkline Consumer Healthcare Ltd. Co.(CESTAT Allahabad) CESTAT Allahabad has held that exemption to GTA services for transportation of foodstuff will apply to biscuits as well. The Tribunal observed that the size and time of eating biscuits may change but nevertheless biscuit is a food item. Observing that the eatable biscuits would fall under the category of foodstuff, the Tribunal rejected the Revenue department’s contention that biscuits cannot be foodstuff since foodstuff is only relatable to those items which are to be ...