Rajeev Kumar Garg ., In re
Date: November 9, 2019
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”
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…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Amar Food Products, 14/310, Madan Mohan gate, Agra (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No.32 dated 30.06.2019 by the Authorit…