In re Friends Catering CBE (GST AAR Tamilnadu)
Date: March 25, 2026
Subject Matter
Outdoor Catering Services are Mandatorily Taxed at 5% Without ITC, Not 18% With ITC
Summary
The Authority for Advance Ruling (AAR) allowed the application, clarifying that outdoor catering services, whether involving the supply of prepared food with manpower or solely the supply of prepared food, are mandatorily subject to GST at 5% (2.5% C…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/ s. Friends Catering CBE No. 172-175, Sarojini Street, Ram nagar, Coimbatore — 641 009 (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN 33AAHFF4730D1ZW. The applicant informed that they are engaged in providing outdoor catering services that do not involve hotel accommodation and are not located…