Incidence of GST on providing catering services in train – regarding.
F.No. 354/03/2018-TRU Dated:- 31-3-2018 CGST – Circulars / Ordes
GST
Withdrawn vide circular dated 31-7-2018
F.No. 354/03/2018-TRU
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
(Tax Research Unit)
…….
New Delhi
Dated: the 31st day of March, 2018
To
Sh. Sanjiv Garg,
Additional Member (Tourism & Catering),
Railway Board, Ministry of Railways,
Rail Bhawan, New Delhi – 110001.
Sir,
Subject: Incidence of GST on providing catering services in train – regarding.
Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to suppl
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strengthens the need for uniform application of tax rate in respect of food and drinks in/by Railways.
4. With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Implementation Committee, that the GST rate on supply of food and/or drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC.
Yours Sincerely,
(Parmod Kumar)
OSD (TRU II)
Telephone: 011-23092374
E-mail: parmodkumar.71@gov.in
Circular, Trade Notice, Public Notice, I
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