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2022 (7) TMI 1164 - AAAR - GSTApplicable rate of GST - activity of appellant of supplying food/ beverages - supply of food through the food plaza on the railway platform (with A/C)/food stalls on the railway platform (without A/C) - supply of foods on board the Rajdhani Trains - Supply of food on board the Mail/Express train - taxability of supply of newspaper - rate of tax on supply of newspaper - applicability of N/N. 11/2017-Central Tax (Rate) dated 28.06.2017 vide N/N. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in N/N. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide N/N. 48/2017 Integrated Tax (Rate) dated 14.11.17; amendment made in N/N. 11/2017 - State Tax (Rate) dated 30.06.2017 vide N/N. 46/2017 - State Tax (Rate) dated 28.11.17 in the NCT of Delhi - HELD THAT:- The clarification issued by CBIC vide letter F.No. 354/03/2018-TRU dated 23.03.2018 given in the letter ibid is squarely applicable to the facts of the case, where it was held that With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Implementation Committee, that the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC. 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. Advance Authority's Order stands overruled to this extent. Taxability - Supply of newspaper - rate of tax - HELD THAT:- The same is exempt vide Entry at S. No. 120 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017, Entry at S. No. 120 of Notification No. 2/2017 - Integrated Tax (Rate) dated 28.06.2017 and Entry at S. No. 120 of Notification No. 2/2017 - State Tax (Rate) dated 30.06.2017. Hence no tax is payable on the supply of newspapers on the trains.
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