Frutta Services Private Limited ., In re

Date: May 7, 2026

Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Madan Mohan Singh, S Nagarajan
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Subject Matter

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…

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…

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