TaxTMI 
TaxTMI 
2020 (1) TMI 1092
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.... Applicant has submitted application for Advance Ruling dated 3-4-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- (a) Whether 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 shall be treated as "Sale of Goods" or "Sale of Services"? (b) If it is sale of services, whether the whole revenue shall be taxed @ 5% without ITC under Serial No. 7(ia) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 or assessee can opt to pay tax @ 18% ....
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.... treated as "Sale of Goods" or "Sale of Services "? (b) If it is sale of services, whether the whole revenue shall be taxed @ 5% without ITC under Serial No. 7(ia) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 or assessee can opt to pay tax @ 18% with ITC under Serial No. 7(ix) of that Notification? (c) If the assessee pays the taxes @ 5% under Serial No. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC. (d) If answer to question (c) is negative, what will be the consequences for wrong availing of ITC? 8. The Applicant in its application submitted the details of the services are as follows :- Applicant....
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....al submission at the time of personal hearing and as well as views of the Jurisdictional [officer] on the subject. The first issue to be decided in this case is whether 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 shall be treated as "Sale of Goods" or "Sale of Services", it has been observed from Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, (as amended) Notification No. 13/2018-Central Tax (Rate), dated 26-7-2018, it is evident that the supply made/to be made by the taxpayer as detailed in their application for advance ruling, falls under Chapter Heading 9963 (Accommodation, Food and Beverage Services) with the descripti....
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....their licensees, whether in trains or at platforms (static units), will be 5% without ITC" From the above, it is clear that the services will be taxed @ 5% without ITC. 14. In the third question, applicant wants to clarify whether they can claim ITC of GST paid on license fee to Indian Railways or [IRCTC], if they are paying taxes @ 5% under Serial No. 7(ia). Rate of Central Tax levied at the rate as mentioned in corresponding entry in column (4) of the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 read with Notification No. 13/2018-Central Tax (Rate), dated 26-7-2018 have been prescribed subject to conditions as specified in the corresponding entry in column (5) of the table if. "provided that credit of input tax charg....