AAR : No 'service' in food & beverages supplied onboard trains & platforms, taxable as 'goods'

Supply of food and beverages (cooked / MRP / packed) at defined menu & tariff, to passengers on board Rajdhani / Duronto Express / Mail trains on behalf of IRCTC, liable to GST as pure ‘supply of goods’ absent element of service; Service charges are covered under SAC 99633 as “catering services in train” falling under Sr. No. 7(ix) of Notification No. 11/2017-Central Tax (Rate) as amended vide Notification No. 46/2017-Central Tax (Rate); Rejects applicant’s...