Deepak & Co ., In re
Date: May 23, 2022
Subject Matter
GST rate on supply of food & beverages whether in trains or at platforms (static units), will be 5% without ITC. AAR ruling set-aside
Summary
With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable for all kinds of supply of food and drinks made available in trains, platforms or stations, it is clarified with the approval of GST Imple…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provision…