https://www.taxtmi.com/caselaws?id=360034 AAR ruled that IRCTC's catering contractor's supplies constitute separate goods and services rather than composite supply. Food and beverages sold on trains and platforms are classified as pure supply of goods taxable at respective GST rates without notification benefits. Service charges for on-board catering qualify as catering services under applicable notifications. Newspaper supply attracts nil GST. The authority rejected composite supply classification as various components have separate values with no principal supply element. Food plaza supplies could not be ruled upon due to insufficient documentation. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360034 AAR ruled that IRCTC's catering contractor's supplies constitute separate goods and services rather than composite supply. Food and beverages sold on trains and platforms are classified as pure supply of goods taxable at respective GST rates without notification benefits. Service charges for on-board catering qualify as catering services under applicable notifications. Newspaper supply attracts nil GST. The authority rejected composite supply classification as various components have separate values with no principal supply element. Food plaza supplies could not be ruled upon due to insufficient documentation. Case-Laws GST Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360034