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    <title>2022 (7) TMI 1164 - APPELLATE AUTHORITY FOR ADVANCE RULING, DELHI</title>
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    <description>The AAAR Delhi ruled on GST rates for railway food/beverage supply and newspaper distribution. Following CBIC clarification dated 23.03.2018, the appellant&#039;s supply of food/drinks in trains or at platforms (both A/C and non-A/C) attracts 5% GST without input tax credit, overruling the previous advance ruling. For newspaper supply on trains, the authority held it exempt from GST under Entry 120 of various notifications dated 28.06.2017 and 30.06.2017, making no tax payable on newspaper supplies.</description>
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    <pubDate>Mon, 23 May 2022 00:00:00 +0530</pubDate>
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      <description>The AAAR Delhi ruled on GST rates for railway food/beverage supply and newspaper distribution. Following CBIC clarification dated 23.03.2018, the appellant&#039;s supply of food/drinks in trains or at platforms (both A/C and non-A/C) attracts 5% GST without input tax credit, overruling the previous advance ruling. For newspaper supply on trains, the authority held it exempt from GST under Entry 120 of various notifications dated 28.06.2017 and 30.06.2017, making no tax payable on newspaper supplies.</description>
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