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2020 (1) TMI 1127 - AAAR - GSTClassification of supply - supply of goods or supply of services - 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 - input tax credit - benefit of Serial No. 7(ia) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC - consequences for wrong availing of ITC - challenge to AAR decision. HELD THAT:- After addition of Entry No. 7(ia) in the Notification No. 11/2017, the issue, regarding classification of the supply of goods, by the Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains or at platforms, has attained finality that the same would be classified as "Supply of Service" - it is not the duty of the Authority either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The Authority cannot add words to a statute or read words into it which are not there. Hence, it is the bounden duty and obligation to interpret the statute as it is. It is contrary to all rules of construction to read words into a statute which the legislature in its wisdom has deliberately not incorporated. Thus we are in unison with the Advance Ruling Authority that the activity provided by the appellant correctly falls under Entry No. 7(ia) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (as amended). The contention of the appellant that they involved in the "Supply of goods" is not tenable in the light of letter dated 15-4-2019 and "License Agreement" entered into between Divisional Railway Manager (Commercial), NCR, Agra and the appellant, which clearly spells the nature of work provided by the appellant as "Supply of Catering Service". Accordingly, the N/N. 11/2017-Central Tax (Rate), dated 28-6-2017(as amended) is squarely applicable on them. The appellant has quoted case laws prior to GST era, whereas with the introduction of GST, the ambiguity in taxation has been removed to a greater extent. We observe that after introduction of Sl. No. 7(ia) in the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 '(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. The order passed by the Authority for Advance Ruling is just and proper and no interference is required in the said ruling - appeal disposed off.
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