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5% GST on catering in railway stations & trains

Published: Apr 06, 2018

By TIOL News Service

NEW DELHI, APRIL 06, 2018: THE Govt today clarified that 5% rate of GST is applicable on supply of food and beverages in trains, platforms & stations. This clarification was issued with the approval of the competent authority, to remove any doubt or uncertainty in this regard and to bring uniformity in the applicable rates of GST.

Such rate would be applicable on food and beverages supplied by the Indian Railways or by the Indian Railways Catering and Tourism Corporation Ltd., or by their licensees, in respect of supplies made in trains or at platforms. Moreover, such 5% GST would be without input tax credit.

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