Case LawOrder in Appeal No. AAAR/06/2026 (AR)
Frutta Services Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 7, 2026
- Type:
- Advance Ruling
- Members:
- Madan Mohan Singh, S Nagarajan
Subject
Supply of Food to Corporates as a Service is Taxable at 18% GST
Input Tax Credit
Summary
The appeal filed by the applicant was dismissed , upholding the Authority for Advance Ruling's (AAR) decision. The AAR had ruled that the supply of food by the applicant to corporate clients constitutes a composite supply of service taxable at 18% GS…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU At the outset, it is made clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pan materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such…