TMI Blog2020 (1) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices ? - HELD THAT:- It is evident that the supply made/to be made by the taxpayer as detailed in their application for advance ruling, falls under Chapter Heading 9963 (Accommodation, Food and Beverage Services) with the description of Service mentioned at Sl. No. 7(ia) of the table, 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. as a service. From the above notifications it is evident that the activity carried out by the applicant is supply of services . If it is sale of services, whether the whole revenue shall be taxed @ 5% without ITC under Serial No. 7( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertaken by the applicant. - Order No. 32 - - - Dated:- 3-6-2019 - Shri Vivek Kumar Jain and Sanjay Kumar Pathak, Members ORDER M/s. Rajeev Kumar Garg, 14/310, Madan Mohan Gate, Civil Lines, Agra, Uttar Pradesh, 282002 (hereinafter called the applicant) is a registered assessee under CST having GSTN : 09AGVPG1061EIZF. 2. The applicant is engaged in General Minor Units (GMU) at Railway Platforms at which counter sale of packed food items, drink and cooked items is done. 3. The Applicant has submitted application for Advance Ruling dated 3-4-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir case, which was allowed by the Authority and the same was submitted vide letter dated 21-5-2019. They requested to consider the said submission while deciding the case. Discussion and finding 7. We have gone through the submissions made by the applicant and examined the detailed explanation submitted by them. We observe that the questions sought by the applicant are - (a) 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 Services ? (b) If it is sale of services, whether the whole revenue shall be taxed @ 5% without ITC under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erstanding of the applicant, in its submission, applicant opined that the supply at GMUs should be considered as 'supply of goods' not as 'supply of services'. Therefore, change in Notification No. 11/2017-C.T. should not be applicable on them. The reason according to the applicant is that they are making the counter sale of food items only. No services are being provided at these minor units as provided in case of major units like fat foods units, food plaza pantry car. 1 12. We have considered the submissions made by the applicant in their application for advance ruling, additional submission at the time of personal hearing and as well as views of the Jurisdictional [officer] on the subject. The first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRU, dated 31-3-2018 of the OSD (TRU), Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) needs to be taken into consideration which clarifies the issue is quoted below :- 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 Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, Input Tax Credit of tax paid or deemed to have been paid appears not to be admissible. 15. As for the fourth part of the question is concerned it is out of the purview of the mandate of the Advance Ruling u/ s 95 (a) which provides that : advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or sub-section (1) of Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 16. In view of the above, both the members unanimously rule as under; RULING Question 1 :- Supply of Food ..... X X X X Extracts X X X X X X X X Extracts X X X X
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