https://www.taxtmi.com/caselaws?id=791581 Supply of food to corporate clients was treated as a supply of service under tariff heading 996337, not as restaurant service. The activity was analysed against the contractual role in menu finalisation, quality control, hygiene checks, delivery and serving arrangements, and was held to be food service under Schedule II rather than a mere sale of goods. Because no restaurant, eating joint, mess or canteen premise was shown, the restaurant-service rate of 5% was rejected. The supply did not fall within entries 7(i) to 7(v) of the GST rate notification, so the residual entry applied and 18% GST was upheld. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791581 Supply of food to corporate clients was treated as a supply of service under tariff heading 996337, not as restaurant service. The activity was analysed against the contractual role in menu finalisation, quality control, hygiene checks, delivery and serving arrangements, and was held to be food service under Schedule II rather than a mere sale of goods. Because no restaurant, eating joint, mess or canteen premise was shown, the restaurant-service rate of 5% was rejected. The supply did not fall within entries 7(i) to 7(v) of the GST rate notification, so the residual entry applied and 18% GST was upheld. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791581