https://www.taxtmi.com/caselaws?id=786430 The applicant's bundled food preparation, quality assurance, pickup, transportation and delivery constitutes a composite supply treated as a supply of service under Schedule II, with the principal supply being contract food services classified under SAC 996337 and attracting GST at 18% (9% CGST + 9% SGST); the applicant cannot charge GST by reference to the category of inward goods. The applicant's inward supplies, though ordinarily blocked for food and beverages, fall within the proviso permitting input tax credit when used to make an outward taxable composite supply of the same category, and therefore ITC is allowable on those inward supplies. en-us Tue, 16 Dec 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786430 The applicant's bundled food preparation, quality assurance, pickup, transportation and delivery constitutes a composite supply treated as a supply of service under Schedule II, with the principal supply being contract food services classified under SAC 996337 and attracting GST at 18% (9% CGST + 9% SGST); the applicant cannot charge GST by reference to the category of inward goods. The applicant's inward supplies, though ordinarily blocked for food and beverages, fall within the proviso permitting input tax credit when used to make an outward taxable composite supply of the same category, and therefore ITC is allowable on those inward supplies. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786430