Rate of tax (service)— The present appeal has been filed against the advance Ruling order.

The appellant, has entered into an agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/ MRP/ cooked) to the passengers on Rajdhani Trains and also Mail/ Express Trains.

The appeal is on the limited point of whether the activity of appellant relating to supply of newspaper is taxable under the provisions of the CGST 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.

Held that—

1. 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.

2. In respect of supply of newspapers, the same are exempted under relevant notifications of CGST, 2017 SGST, 2017 and IGST Act, 2017.