{"id":11336,"date":"2018-03-31T00:00:00","date_gmt":"2018-03-30T18:30:00","guid":{"rendered":""},"modified":"2018-03-31T00:00:00","modified_gmt":"2018-03-30T18:30:00","slug":"incidence-of-gst-on-providing-catering-services-in-train-regarding","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11336","title":{"rendered":"Incidence of GST on providing catering services in train \u2013 regarding."},"content":{"rendered":"<p>Incidence of GST on providing catering services in train \u2013 regarding.<br \/>F.No. 354\/03\/2018-TRU Dated:- 31-3-2018 CGST &#8211; Circulars \/ Ordes<br \/>GST<br \/>Withdrawn vide circular dated 31-7-2018<br \/>\nF.No. 354\/03\/2018-TRU<br \/>\nMinistry of Finance<br \/>\nDepartment of Revenue<br \/>\n(Central Board of Excise and Customs)<br \/>\n(Tax Research Unit)<br \/>\n&hellip;&hellip;.<br \/>\nNew Delhi<br \/>\nDated: the 31st day of March, 2018<br \/>\nTo<br \/>\nSh. Sanjiv Garg,<br \/>\nAdditional Member (Tourism &#038; Catering),<br \/>\nRailway Board, Ministry of Railways,<br \/>\nRail Bhawan, New Delhi &#8211; 110001.<br \/>\nSir,<br \/>\nSubject: Incidence of GST on providing catering services in train &#8211; regarding.<br \/>\nKind 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56922\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>strengthens the need for uniform application of tax rate in respect of food and drinks in\/by Railways.<br \/>\n4. 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.<br \/>\nYours Sincerely,<br \/>\n(Parmod Kumar)<br \/>\nOSD (TRU II)<br \/>\nTelephone: 011-23092374<br \/>\nE-mail: parmodkumar.71@gov.in<br \/> Circular, Trade Notice, Public Notice, I<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56922\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Incidence of GST on providing catering services in train \u2013 regarding.F.No. 354\/03\/2018-TRU Dated:- 31-3-2018 CGST &#8211; Circulars \/ OrdesGSTWithdrawn 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) &hellip;&hellip;. New Delhi Dated: the 31st day of March, 2018 To Sh. Sanjiv Garg, Additional &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11336\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Incidence of GST on providing catering services in train \u2013 regarding.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11336","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11336"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11336\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}