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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Supply of goods or supply of services - supply of food items at ...


Railway Platform Food Sales Classified as Catering Service: 5% GST Rate Applies Without Input Tax Credit.

January 31, 2020

Case Laws     GST     AAAR

Supply of goods or supply of services - supply of food items at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - As per the agreement, the nature of work provided by the appellant as "Supply of Catering Service" - GST rate is 5% without ITC.

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