GST on Train Food & Water: Charge Based on Goods' Value Only, Exclude Service Charges, No Service Element Involved.

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Full Text of the Document

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....Rate of GST - supply of food on board the trains - it is not possible to classify the whole contract as supply of services - The supply of goods i.e. food, bottled water etc. shall be charged to GST on value of goods (excluding the service charges) at applicable rates as pure supply of goods, as the same have no element of service. - AAR....