9911796707
TMI Blog2022 (7) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act 2017 and Delhi Goods and Service Tax Act 2017 (herein after referred to as CGST Act, 2017 and SGST Act, 2017) by M/s Deepak & Co., A-96, Chander Vihar, Opposite RK Apartment, IP Extension, Patparganj, Delhi-110092 (herein after referred to as Appellant) against the advance Ruling No. 02/DAAR/2018 dated 28.03.2018. The date of communication of Advance Ruling to the appellant was 31.03.2018. Brief facts of the case; 3. M/s Deepak & Co., A-96, Chander Vihar, Opp. Rama Krishna Apartment, IP Extension, Patparganj, Delhi-110092, the appellant, has entered into an agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/ MRP/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is supplied and served to the passengers and money for the same is charged from the Indian Railways/ IRCTC by the appellant. b. Further, in some cases, IRCTC supplies some items of dinner/lunch menu from it's own base kitchens/approved sources, to be picked-up by the representative of the appellant. The appellant charges money for the same from the Indian Railways/ IRCTC. c. Also, it is mandatory for the appellant to supply newspaper to the passengers. Railways is to pay to the appellant with respect to said supply of newspaper, as the prices of these items are also included in the fare of the ticket. C) SUPPLY OF FOOD ON BOARD THE MAIL/EXPRESS TRAINS a. The menu of food items and the price at which the same are to be served on bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood and beverages (cooked/MRP/packed), at defined menu and tariff, by the applicant to IRCTC/passengers on behalf of IRCTC, on board the Rajdhani/Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 of heading 9963 of Annexure/Scheme of Classification of Services as "catering services in train". The same are covered under S. No. 7 (ix) of Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.17 and parallel Notifications of IGST and Delhi GST. A train is a mode of transport and hence cannot be called as a restaurant, eating joint, mess or canteen etc. and hence catering services provided on-board a train ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Indian Railways/IRCTC at food stalls at Railway platforms does not have any element of service and hence the same shall be considered as pure supply of goods and GST shall be charged on individual items at their respective applicable rates. The mere heating/cooling of beverages or similar other services are incidental and minimal required to supply of goods and such supply cannot be called composite supply. The benefit of S. No. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017-Central Tax (Rate) dated 14.11.17; amendment made in Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017/ IGST Act, 2017 and applicable rate of tax on the activity of appellant of supplying food/ beverages, in each of the cases mentioned above in light of the amendment made in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 vide Notification No. 46/2017 - Central Tax (Rate) dated 14.11.2017; amendment made in Notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 vide Notification No. 48/2017 Integrated Tax (Rate) dated 14.11.17; We note that after findings of the Advance Authority Ruling on the issue, the relevant Notification No. 11 /2017- Central Tax (Rate) dated 28.06.2017 was amended vide Notification No. 13/2018-Central Tax (Rate) dated 26. 07.2 018 and an entry No. 7(ia) as reproduced below was added "(ia) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him/her. This may also lead to unnecessary litigation and thus further 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." The aforesaid clarification given in the letter ibid is squarely appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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