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GST rate on 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, will be 5% without ITC.

Rate of Tax The present appeal has been filed against the Advance Ruling Order No.32, dated 03-06-2019 by the Authority for Advance Ruling, Uttar Pradesh Authority for Advance Ruling ruled as under :-

(i) Supply of Food items at GMUs (General Minor Units) at railway platforms which includes only counter sale of packed food items, drinks and cooked item shall be treated as 'Supply of Services'.

(ii) Whole revenue shall be taxed @ 5% without ITC under Serial No. 7(ia) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017.

(iii) Appellant cannot claim the Input Tax Credit of GST paid on license fees to Indian railway or IRCTC.

In view of the foregoing discussion and findings we hereby find that the Advance Ruling Order No. 32, dated 3rd June, 2019, passed by the Authority for Advance Ruling is just and proper and no interference is required in the said ruling.

The appeal of the appellant i.e. M/s. Amar Food Products, 14/310, Madan Mohan gate, Agra is disposed accordingly. — Rajeev Kumar Garg, In Re… [2019] 18 TAXLOK.COM 113 (AAAR-Uttar Pradesh)