Case of Frutta Services Private Limited, AAR Tamil Nadu Ruling dated 16th December 2025. The applicant is a GST-registered entity engaged in supplying food and beverages to corporate clients for distribution to their staff. The applicant does not manufacture, prepare, or process food. It operates as an aggregator by procuring cooked food from empanelled third-party kitchens and arranging delivery to client locations. AAR ruled that the applicant is required to pay tax on the composite supply involving supply of food at the rate of 18% as per serial 7(vi) of notification 11/2027. The applicant is eligible to avail ITC on the inward supply.(