Incidence of GST on providing catering services in train.

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..... 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 option), pre-pai .....

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..... ilways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without ITC. Sd/- Anurag Goel, Commissioner of State tax, Assam, Dispur, Guwahati Dated Dispur, the 5th May, 2018 Memo No. CT/GST-12/2017/62-A - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - tax .....

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