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.
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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.
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