GST- Goods And Service Tax
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As per the menu and tariff approved by the Indian Railways, the assessee was engaged in supplying of food and beverages to the passengers of trains. Any food article or beverage in any manner for consumption on or away from the premises is taxable at the rate of 5% as it filed an application for advance ruling for the same.
According to AAR, a train is a mode of transport and cannot be called as a restaurant, eating joint, mess or canteen, etc. Hence, the supply of goods like food, bottled water, etc., shall be charged to GST on value of individual items at the applicable rates as there is no element of service in it.
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