GST rate clarification withdrawn; related circulars incorporated into notification, with implementation difficulties to be reported to authorities. The circular and order providing GST clarifications on catering services in educational institutes and on food and drink supplied by Indian Railways have been incorporated into the amended rate notification and are withdrawn with effect from the notification's effective date; implementation should follow the amended notification and any difficulties reported to the tax authority.
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Provisions expressly mentioned in the judgment/order text.
GST rate clarification withdrawn; related circulars incorporated into notification, with implementation difficulties to be reported to authorities.
The circular and order providing GST clarifications on catering services in educational institutes and on food and drink supplied by Indian Railways have been incorporated into the amended rate notification and are withdrawn with effect from the notification's effective date; implementation should follow the amended notification and any difficulties reported to the tax authority.
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