(a) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include onlycounter sale of packed food items, drinks and cooked item shall be treated as “Sale of Goods” or “Sale of Service”?
(b) If it is sale of service, whether the whole revenue shall be taxed @ 5% without ITC under serial no. 7(ia) of notification no. 11/2017-CT (Rate) dated 28-06-2017 or assessee can opt to pay tax @18% with ITC under serial no. 7(ix) of that notification.
(c) If the assessee pays the taxes @5% under serial no. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC.
(d) If answer to question (c) is negative.What will be the consequences for wrong availing of ITC?
States/UT
Order No. & Date
UP_AAR_32 dated 03.06.2019
Order date
03-06-19
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Category
97(2)(e) &(g)
Year