GST on railway catering standardized without input tax credit for on board and platform supplies. The GST Implementation Committee approved a uniform GST treatment for all supplies of food and/or drinks made available in trains, on platforms or at stations by Indian Railways, IRCTC or their licensees, applicable irrespective of mobile or static catering variants, and specified that this tax treatment applies without availability of input tax credit.
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Provisions expressly mentioned in the judgment/order text.
GST on railway catering standardized without input tax credit for on board and platform supplies.
The GST Implementation Committee approved a uniform GST treatment for all supplies of food and/or drinks made available in trains, on platforms or at stations by Indian Railways, IRCTC or their licensees, applicable irrespective of mobile or static catering variants, and specified that this tax treatment applies without availability of input tax credit.
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