Rajeev Kumar Garg ., In re

Date: June 3, 2019

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Jain, Sanjay Pathak
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Subject Matter

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”

Input Tax Credit

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…

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…

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