https://www.taxtmi.com/caselaws?id=391514 The appellate authority upheld the decision that the supply of food items at General Minor Units (GMUs) at railway platforms is classified as "Supply of Services" and should be taxed at 5% without Input Tax Credit (ITC) under Serial No. 7(ia) of Notification No. 11/2017-Central Tax (Rate). The appellant's appeal was disposed of accordingly, affirming the tax treatment and ITC eligibility for such supplies. en-us Fri, 01 Nov 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391514 The appellate authority upheld the decision that the supply of food items at General Minor Units (GMUs) at railway platforms is classified as "Supply of Services" and should be taxed at 5% without Input Tax Credit (ITC) under Serial No. 7(ia) of Notification No. 11/2017-Central Tax (Rate). The appellant's appeal was disposed of accordingly, affirming the tax treatment and ITC eligibility for such supplies. Case-Laws GST Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391514