Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

DEEPAK AND CO
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

PANKAJ JAIN
VINAY KUMAR
Pet. Counsel
Puneet Agrawal
Res. Counsel
Na

Petitioner / Applicant

DEEPAK AND CO
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Mar 28, 2018
Order No.

02/DAAR/2018

Citation

2018(3) TAXREPLY 54
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Statement of Facts as per the Applicant: The applicant has entered into agreements with IRCTC/Indian Railways, for supply of food and beverages (packed/MRP/cooked) to the passengers of Rajdhani Trains as also Mail/Express Trains. Pursuant to these agreements, the applicant is engaged in supplying of food on board the trains to the passengers travelling on these trains vide the menu approved by the Indian Railways/IRCTC. Likewise, the applicant is also engaged in supply of food items to passengers/public through food plaza/food stall on the railway station. 2. The different modus operandi with respect to supply of food for human consumption on board a train are as follows: (A) SUPPLY OF FOOD THROUGH THE FOOD PLAZA ON THE RAILWAY PLATFORM (WITH A/C)/FOOD STALLS ON THE RAILWAY PLATFORM (WITHOUT A/C) a. In these places, food and beverages (packed/MRP/cooked) are supplied to the passengers/general public at the rates fixed by Indian Railways/IRCTC. Food plaza has space fo....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
14
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).