Corporate Meal Delivery Is Service Since Supply Includes Logistics and Coordination: 18% GST Applicable

In re Tvl. Frutta Services Private Limited (GST AAR Tamil Nadu) 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. The serving of food in staff canteens is managed by the corporate clients themselves. The applicant stated that there is no element of cooking or food preparation by it and that the entire transaction is...