Case of Friends Catering CBE, AAR Tamil Nadu Ruling Dated 26th March 2026. The applicant is engaged in outdoor catering without providing hotel accommodation or operating from ‘specified premises’, supplied (i) composite catering services involving preparation, transport, and on-site serving with manpower, and (ii) supply of food prepared at its premises and delivered to customers without any on-site service or labour involvement. AAR ruled that GST at 5% without ITC is applicable to both models of supply, there is no option exists to pay 18% with ITC, and the applicable SAC for both supplies is 996334.