5% GST to Train Food and Drinks
5% GST applicable to supply of food and drinks made available in trains, platforms or stations
Ministry of Finance
5% Uniform rate of GST to apply in all railway catering services in trains or on stations
5% Uniform rate of GST to apply in all railway catering services in trains or on stations
With a view to remove any doubt or uncertainty in the
matter and bring
uniformity in the rate of GST applicable to supply of
food and drinks
made available in trains, platforms or stations, it has
been clarified
with the approval of the competent authority that the
GST rate on supply
of food and drinks by the Indian Railways or Indian
Railways Catering
and Tourism Corporation Ltd. or their licensees,
whether in trains or at
platforms (static units), will be 5% without input tax
credit. The copy
of letter F.No. 354/03/2018-TRU dated 31.03.2018
(Order No. 2/2018 -
GST) issued to the Railway Board is available
atwww.cbec.gov.in .
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