18% GST on Corporate Meal Supply as Supplier Was Not Mere Aggregator

In re Frutta Services Private Limited (GST AAAR Tamilnadu) In the matter of In re Frutta Services Private Limited, the Tamil Nadu Appellate Authority for Advance Ruling (AAAR) examined whether the appellant’s activity of supplying food and beverages to corporate clients should be treated as supply of goods taxable at lower rates or as a supply of service taxable at 18% GST. The appellant stated that it functions as a food aggregator supplying breakfast, lunch, and dinner to corporate staff. The company asserted that it neither cooks nor manufactures food, but procures packed or bulk food ite...