Order-02/2018 - Central Tax

Date: March 31, 2018

File No: F.No. 354/03/2018-TRU

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Subject

Incidence of GST on providing catering services in train

Content

Kind reference is invited to your letter No. 2012/TG.III/631/2 dated 01.02.2018 requesting therein to clarify the rate of GST applicable to supply of food and drink in trains. 2. Different GST rates are being applied for mobile and static catering in Indian Railways which is presently leading to a situation whereby the same licensee (selected by Indian Railways/IRCTC) supplying the same food would…

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