In re Tvl. Frutta Services Private Limited (GST AAR Tamil Nadu)
Date: December 15, 2025
Subject Matter
Food supply by aggregator to corporates is a composite service taxable at 18% with ITC eligibility.
Summary
The Authority for Advance Ruling (AAR) held that the applicant's activity of aggregating and supplying food to corporate clients constitutes a composite supply of service , not a mere supply of goods. Consequently, the applicant must charge GST at 18…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Frutta Services Private Limited, No. 5, Gordan Woodrofc Nagar, 4th Main Road, Keelakattalai, Tambaram, Chennai — 600 117 (hereinafter called as the “Applicant”) arc registered under the GST Act with GSTIN 33AAFC1 4 ‘9204P1Ze. The applicant stated that they arc engaged in supply of food and beverages to Corporates for distributi…