Railway Platform Food Sales Classified as "Supply of Services," Subject to 5% Tax, No Input Tax Credit Allowed.

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....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 "supply of services". - the activity carried out by the applicant is "supply of services". - the services will be taxed @ 5% without ITC.....