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


Last updated: 08 January 2025
Quick Summary
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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Bimal Jain
Published in GST
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