GST rate applicable to all railway catering services
5% Uniform rate of GST applies to all railway catering services in trains or on stations.
The Finance Ministry to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable to supply of food and drinks made available in trains, platforms or stations, has clarified that the GST rate on supply of food and drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without input tax credit.
The copy of letter F.No. 354/03/2018-TRU dated 31.03.2018 issued to the Railway Board is available at www.cbec.gov.in
In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to "incriminating material” only –…
Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal In a recent judgment, Hon'ble Supreme…
After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible - ITAT In a…
Assessment Order without digital or manual signature is non-est and illegal In a recent judgment, Delhi ITAT has held that…
Once assessee filed ITR, in response to the notice u/s 148 of the Act, even beyond time prescribed, Assessing Officer…
Petitioner was not disqualified in tender for submitting EMD by way of Fixed Deposit in place of Demand Draft -…