Case Law02/DAAR/2018
Deepak & Co ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- March 28, 2018
- Type:
- Advance Ruling
- Members:
- Pankaj Jain, Vinay Kumar
Subject
Supply of Food and Beverages in trains is supply of goods
Classification
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…
Judgement
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…