GST Rate for Supplying Food and Beverages in Trains or Platforms Set at 5% Without Input Tax Credit Benefit.

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Full Text of the Document

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....Applicable rate of GST - activity of appellant of supplying food/ beverages in trains or at platforms - supply of food through the food plaza on the railway platform (with A/C)/food stalls on the railway platform (without A/C) - The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. - AAAR....