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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Rate of GST - supply of food on board the trains - it is not ...


GST on Train Food & Water: Charge Based on Goods' Value Only, Exclude Service Charges, No Service Element Involved.

May 8, 2018

Case Laws     GST     AAR

Rate of GST - supply of food on board the trains - it is not possible to classify the whole contract as supply of services - The supply of goods i.e. food, bottled water etc. shall be charged to GST on value of goods (excluding the service charges) at applicable rates as pure supply of goods, as the same have no element of service. - AAR

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