{"id":5911,"date":"2026-05-18T11:14:55","date_gmt":"2026-05-18T11:14:55","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5911"},"modified":"2026-05-18T11:14:56","modified_gmt":"2026-05-18T11:14:56","slug":"gst-aaar-tamil-nadu-ruling-dated-08-05-2026-18-gst-on-corporate-meal-supply-as-supplier-was-not-mere-aggregator","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/18\/gst-aaar-tamil-nadu-ruling-dated-08-05-2026-18-gst-on-corporate-meal-supply-as-supplier-was-not-mere-aggregator\/","title":{"rendered":"GST, AAAR Tamil Nadu Ruling Dated 08\/05\/2026 – 18% GST on Corporate Meal Supply as Supplier was not Mere Aggregator\u00a0"},"content":{"rendered":"\n

Case of Frutta Services Limited, AAR Tamil Nadu Ruling Dated 8th<\/sup>\u00a0May 2026.<\/em>\u00a0The 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.\u00a0AAAR has upheld AAR ruling and held that the appellant\u2019s activities constituted a composite supply of service classifiable under SAC 996337 as \u2018contract food service\u2019 liable to GST at 18%.<\/p>\n\n\n\n

(Link: AAAR Tamil Nadu Ruling Dated 08\/05\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Frutta Services Limited, AAR Tamil Nadu Ruling Dated 8th\u00a0May 2026.\u00a0The agreements executed with corporate clients and kitchens demonstrated […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-5911","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAAR Tamil Nadu Ruling Dated 08\/05\/2026 - 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