GST: Applicability of Goods and Service tax (GST) on Static Catering Services on IR
Applicability of Goods and Service tax (GST) on Static Catering Services on IR GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) No. 2012/TG.III/631/2 New Delhi Dated 01.12.2017 The General Managers All Indian Railways The CMD/IRCTC New Delhi CMD/KRCL, Navi Mumbai (Commercial Circular No. 79 of 2017) Sub: Applicability of Goods and Service tax (GST) on Static Catering Services on IR. Ref: (i) Commercial Circular No. 78 of 2012 dated 21.12.2012 (ii) Commercial Circular No. 44 of 2017 dated 29.06.2017 (iii) Commercial Circular No. 48 of 2017 dated 30.06.2017 (iv) Board's letter No. 2016/AC-II/01/Misc./GST (RBS No. 164/20117) dtd 20.11.2017 (v) Board's letter no. 2017/TG-III/631/6 dated 18/09/2017. Ministry of Finance (Department of Revenue) vide notification No. 11/2017 - Central Tax(Rate) dated 28.06.2017 had issued GST Rate for supply of food and beverage services. Further, vide Notification no. 46/2017-Centrl Tax (Rate) dated 14.11.2017, the aforesaid notification has b...