Uniform GST rate on rail catering: applies to food and drink supplied by railways, IRCTC licensees without input tax credit. The Government clarifies that all supplies of food and/or drinks made available by Indian Railways, IRCTC, or their licensees, whether onboard trains or at platforms, will attract a uniform GST incidence and such supplies are to be treated without entitlement to input tax credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Uniform GST rate on rail catering: applies to food and drink supplied by railways, IRCTC licensees without input tax credit.
The Government clarifies that all supplies of food and/or drinks made available by Indian Railways, IRCTC, or their licensees, whether onboard trains or at platforms, will attract a uniform GST incidence and such supplies are to be treated without entitlement to input tax credit.
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