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    <title>Railway Platform Food Sales Classified as &quot;Supply of Services,&quot; Subject to 5% Tax, No Input Tax Credit Allowed.</title>
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    <description>Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - it is evident that the activity carried out by the applicant is &quot;supply of services&quot;. - the activity carried out by the applicant is &quot;supply of services&quot;. - the services will be taxed @ 5% without ITC.</description>
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      <description>Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - it is evident that the activity carried out by the applicant is &quot;supply of services&quot;. - the activity carried out by the applicant is &quot;supply of services&quot;. - the services will be taxed @ 5% without ITC.</description>
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