https://www.taxtmi.com/caselaws?id=391479 The Authority determined that the supply of food items at General Minor Units (GMUs) constitutes a "Supply of Services" taxed at 5% without Input Tax Credit (ITC). The ruling clarified the tax treatment and ITC eligibility, specifying that claiming ITC on GST paid for license fees to Indian Railway or IRCTC was not allowed. The decision addressed the issues raised by the applicant regarding the classification and taxation of activities at railway platforms within the legal framework. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391479 The Authority determined that the supply of food items at General Minor Units (GMUs) constitutes a "Supply of Services" taxed at 5% without Input Tax Credit (ITC). The ruling clarified the tax treatment and ITC eligibility, specifying that claiming ITC on GST paid for license fees to Indian Railway or IRCTC was not allowed. The decision addressed the issues raised by the applicant regarding the classification and taxation of activities at railway platforms within the legal framework. Case-Laws GST Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391479