Case of Frutta Services Limited, AAR Tamil Nadu Ruling Dated 8th May 2026. The agreements executed with corporate clients and kitchens demonstrated extensive involvement of the appellant in menu planning, coordination with partner kitchens, quality assurance, hygiene monitoring, logistics management, timely delivery, and deployment of service personnel for serving food at client locations. AAAR has upheld AAR ruling and held that the appellant’s activities constituted a composite supply of service classifiable under SAC 996337 as ‘contract food service’ liable to GST at 18%.