In-flight Food and Beverages supply to airlines classifies as Outdoor Catering Services

Last updated: 08 January 2025

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The Supreme Court has dismissed a petition concerning the classification of in-flight food and beverage supplies. The court upheld previous rulings that supplying food to airlines, including packing and handling, does not constitute outdoor catering. Instead, it is considered a sale of food and beverages, as the crucial element of 'serving' the food to passengers is absent.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of Commissioner of CGST and Central Excise Delhi-I v. Ambassador Sky Chef [Diary No. 53701/2024 dated January 02, 2025], dismissed the writ petition on the ground of delay as well as on merits.

Citation :
Diary No. 53701/2024 dated January 02, 2025

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Attached File : 671907_5820_ambassador_sky_chef.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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