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TMI Blog2022 (7) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... ood 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 GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. Advance Authority's Order stands overruled to this extent. Taxability - Supply of newspaper - rate of tax - HELD THAT:- The same is exempt vide Entry at S. No. 120 of Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017, Entry at S. No. 120 of Notification No. 2/2017 - Integrated Tax (Rate) dated 28.06.2017 and Entry at S. No. 120 of Notification No. 2/2017 - State Tax (Rate) dated 30.06.2017. Hence no tax is payable on the supply of newspapers on the trains. - 02/DAAAR/2022-23/2005-2010 - - - Dated:- 23-5-2022 - SMT. MALLIKA ARYA, AND SHRI ANKUR GARG, MEMBER Represented by : Sh. Puneet Aggarwal Ms. Purvi Sinha 1.. At the outset we would like to make it clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of travel preferred by the passengers. The Bid Document for services in such trains specifically provide tariff for meals supplied. The above-mentioned document also provides defined MENU as per which, meals are supplied to passengers. Food 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 board the trains is defined by the Indian Railways/ IRCTC. The appellant supplies food from its Pantry/ storage as per the defined menu to the passengers desiring to obtain the same as per the menu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separately invoiced and hence it shall be at 'Nil GST under S. No. 120 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and parallel Notifications of IGST and Delhi GST. 24. In the case of supply of food and beverages (cooked/MRP/packed) on board the Mail/express trains by the applicant directly to the passengers as per the menu/rates fixed by IRCTC/Railways 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 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 Notification No. 11/2017 - State Tax (Rate) dated 30.06.2017 vide Notification No. 46/2017 - State Tax (Rate) dated 28.11.17 are not admissible to the applicant. 25. The supply of food and beverages (cooked/MRP/packed) by the applicant to the passengers/general public at the rates fixed by the Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian railways or Indian railways catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. Rate of 2.5% of CGST was provided subject to the condition that no credit of input tax on goods and services used in supplying the service has been taken. Similar amendments were issued in terms of Notification No. 13/2018- State Tax (Rate) dated 02.09.2019 and Notification No. 19/2019-Integrated Tax (Rate) dated 30.09.2019. We also find that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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