https://www.taxtmi.com/caselaws?id=791135 Food supply models involving preparation, serving support, and transport for occasional events were treated as naturally bundled composite supplies and, under Schedule II of the CGST Act, as a supply of service. The activity was held classifiable under SAC 996334 as catering service. Because the specific outdoor catering entry applied, the concessional GST rate of 5% was available only without input tax credit, and the supply could not be shifted to the residual 18% entry with credit merely at the taxpayer's option. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791135 Food supply models involving preparation, serving support, and transport for occasional events were treated as naturally bundled composite supplies and, under Schedule II of the CGST Act, as a supply of service. The activity was held classifiable under SAC 996334 as catering service. Because the specific outdoor catering entry applied, the concessional GST rate of 5% was available only without input tax credit, and the supply could not be shifted to the residual 18% entry with credit merely at the taxpayer's option. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791135