Beef Fry, Beef Roast and other Pre-Packaged “Ready to Eat” Food attracts 18% GST: AAR [Read Order]

Kerala’s deep-rooted passion for food—exemplified by the iconic Porotta and Beef Fry combo often takes center stage in discussions about its rich culinary heritage. However, a recent ruling by the Kerala Goods and Services Tax ( GST ) Authority for Advance Rulings ( AAR ) takes the taste buds by storm.

In a detailed order, AAR clarified that precooked and specially packed “ready to eat” products, such as puli-inji, sambar curry, avial curry, kadala curry, kappa puzuhukku, beef fry and thenga varutharachatu, will attract an 18 percent GST rate.

The same rate will also apply to tomato rice, coconut rice, masala rice, and similar items. According to the Authority, these dishes are “food preparations made using vegetables” that can be consumed directly—perhaps after a quick heat-up—rather than simple vegetables or vegetable mixtures.

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The ruling came in response to an application by Alappuzha-based HIC-ABF Special Foods Private Limited, which sought clarification on the tax treatment of 26 types of ready-to-eat and one ready-to-cook food product.

The company argued that its offerings, made without added preservatives and packed using Japan’s RETORT technology to ensure sterility and a long shelf life, should be classified differently.

But the AAR concluded that since no further cooking is required (only optional heating), these food items fall under the bracket of ready-to-eat packaged foods, taxable at 18 percent.

The Authority also examined dishes such as Kerala Chicken Curry, Chicken Biryani, Mutton Curry, Beef Fry, and others, categorizing them as “ready to eat packaged food” rather than “prepared or preserved meat.” Meanwhile, items like Soya Coconut Fry, Masala Rice, Coconut Rice, Vegetable Pulao, and Tomato Rice were placed under “food preparations not elsewhere specified or included.”

Notably, the classification of products hinges on whether they are indeed ready for consumption with minimal or no further cooking.

Food and culture are practically inseparable in Kerala, where the love for hearty meals—be it a vegetarian spread or the famed Porotta and Beef Fry duo—runs deep. Yet, this latest ruling is a reminder that even beloved dishes can be subject to complex taxation considerations.

The Kerala High Court, for instance, previously overturned AAAR and AAR verdicts on Malabar Parotta, deciding it attracts GST at 5 percent instead of 18 percent.

It is noteworthy that AAR rulings apply specifically to the applicant and the jurisdictional officer, but they often serve as guiding precedents for similar situations.

As the lines between traditional cooking, modern packaging, and taxation continue to blur, businesses and consumers alike will be watching closely to see how future clarifications and policy changes shape the culinary landscape in Kerala—and beyond.

To Read the full text of the Order CLICK HERE

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