Deepak & Co ., In re
Date: March 28, 2018
Court: Authority for Advance Ruling
Bench: Delhi
Type: Advance Ruling
Judge(s)/Member(s): Pankaj Jain, Vinay Kumar
Subject Matter
Supply of Food and Beverages in trains is supply of goods
Summary
1. Supply of food and beverages (cooked/ MRP/ packed), at defined menu and tariff, by the applicant to IRCTC/ passengers on behalf of IRCTC, on board the Rajdhani/ Duronto Express trains, the service charges are covered under Service Code (Tariff) 99…
The applicant has entered into agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/ MRP/ cooked) to the passengers of Rajdhani Trains as also Mail/ Express Trains. Pursuant to these agreements, the applicant is engaged in supplying of food on board the trains to the passengers travelling on these trains vide the menu approved by the Indian Railways/ IRCTC. Likewis…