Incidence of GST on providing catering services in train.
02/2018-GST Dated:- 5-5-2018 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
Order No. 02/2018-GST
Dated Dispur, the 5th May, 2018.
Subject: Incidence of GST on providing catering services in train.
No. CT/GST-12/2017/62.- Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would be subjected to different GST rates depending on whether it is mobile or static catering, as also which variant of mobile catering it is [pre-paid (without op
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