Rajeev Kumar Garg ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- June 3, 2019
- Type:
- Advance Ruling
- Members:
- Vivek Jain, Sanjay Pathak
Subject
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 Services”
Summary
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”? F…
Judgement
1) M/s Rajeev Kumar Garg, 14/310, Madan Mohan Gate, Civil Lines, Agra, Uttar Pradesh, 282002 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AGVPG1061E1ZF. 2) The applicant is engaged in General Minor Units (GMU) at Railway Platforms at which counter sale of packed food items, drink and cooked items is done. 3) The Applicant has submitted application for Adva…