Goods and Services Tax – F.No. 354/03/2018-TRU – Dated:- 31-3-2018 – Withdrawn vide circular dated 31-7-2018 F.No. 354/03/2018-TRU Ministry of Finance Department of Revenue (Central Board of Excise and Customs) (Tax Research Unit) …….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 supply of food and drink in trains. 2. Different GST rates are being applied for mobile and stati
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