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Composition scheme for Restaurants delivering through swiggy - Goods and Services Tax - GSTExtract As per section 10(2)(d) of CGST Act, 2017 , registered persons supplying services through e-commerce operators which are required to collect TCS under section 52 are not eligible for composition scheme. As per explanation to section 52(1) , value of supply under section 9(5) is excluded for purpose of TCS as the liability of the original supplier is shifted on the e-commerce operator. So does this mean that swiggy is an e-commerce operator which is NOT required to collect TCS under section 52 and hence restaurants can opt for composition scheme or are they still ineligible to do so as swiggy is an e-commerce operator registered for TCS for services other than those under 9(5) Expert views needed.
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