Incidence of GST on providing catering services in train. - 002/2018-GST - Assam SGST

GST on railway catering fixed without input tax credit, applying uniformly to onboard and platform food and drink supplies.

The Commissioner clarifies that supply of food and/or drinks by Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains (including pre-paid and post-paid variants) or at platforms/static units, shall attract a uniform GST rate of 5% without input tax credit, thereby removing rate differentials between mobile and static catering and ensuring consistent tax treatment for identical supplies.