This order clarifies the GST rate applicable to catering services provided in trains and at railway platforms. It resolves inconsistencies where different GST rates were being applied to similar food supplies depending on the mode of catering. The order specifies that a uniform GST rate of 5% without input tax credit (ITC) shall apply to food and drink supplied by Indian Railways, IRCTC, or their licensees, whether through mobile or static catering. The clarification aims to remove ambiguity, ensure uniform taxation, and prevent litigation arising from differential tax treatment.