Rate of Tax — The Applicant in his application sought clarification and Advance Ruling as follows :-

(a) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as "Sale of Goods" or "Sale of Services"?

(b) If it is sale of services, whether the 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 or assessee can opt to pay tax @ 18% with ITC under Serial No. 7(ix) of that Notification? 

(c) If the assessee pays the taxes @ 5% under Serial No. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC?

(d) If answer to question (c) is negative, what will be the consequences for wrong availing of ITC?

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

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.

Applicant cannot claim the Input Tax Credit of GST paid on license fees to Indian Railway or IRCTC. — Rajeev Kumar Garg, In Re.. [2019] 13 TAXLOK.COM 097 (AAR-UP)