{"id":74986,"date":"2026-02-12T10:33:20","date_gmt":"2026-02-12T05:03:20","guid":{"rendered":""},"modified":"2026-02-12T10:33:20","modified_gmt":"2026-02-12T05:03:20","slug":"composite-supply-of-food-and-logistics-services-treated-as-a-service-attracting-18-gst-and-permitting-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74986","title":{"rendered":"Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit."},"content":{"rendered":"<p>Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit.<br \/>Case-Laws<br \/>GST<br \/>Activity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply and not a mere sale of goods; therefore it is a supply of service under Schedule II para 6(b). Because the service does not fall within listed catering entries, it is classed under the residual entry for contract food services and at<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96826\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit.Case-LawsGSTActivity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74986","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74986"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74986\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}