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RAJEEV KUMAR GARG
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

VIVEK KUMAR JAIN
SANJAY KUMAR PATHAK
Pet. Counsel
Gaurav Goyal
Amit Agarwal
Res. Counsel
Na

Petitioner / Applicant

RAJEEV KUMAR GARG
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Jun 3, 2019
Order No.

32

Citation

2019(6) TAXREPLY 1130
Original Order
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ORDER

ORDER M/s. Rajeev Kumar Garg, 14/310, Madan Mohan Gate, Civil Lines, Agra, Uttar Pradesh, 282002 (hereinafter called the applicant) is a registered assessee under CST having GSTN : 09AGVPG1061EIZF. 2.  The applicant is engaged in General Minor Units (GMU) at Railway Platforms at which counter sale of packed food items, drink and cooked items is done. 3.  The Applicant has submitted application for Advance Ruling dated 3-4-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4.  The Applicant in his application sought clarification and Advance Ruling as follows :- (a)  Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as "Sale of Goods" or "Sale of Services"? (b)  If it is sale of services, whether the whole revenue shall be taxed ....

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