TMI BlogGST on Restaurant ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... GST on Restaurant Services X X X X Extracts X X X X X X X X Extracts X X X X ..... STURI SETHI: The Reply: In my view, NO. Reply By Shilpi Jain: The Reply: Compulsory registration under section 24 is applicable only when the supply is made through an e commerce operator who is required to collect tax at source under section 52. In this case if the E-Commerce operator is not required to collect tax at source then the restaurant can still avail the threshold limit Reply By KAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TURI SETHI: The Reply: I clarify my reply as under :- In case E-Commerce Operator falls under the category of compulsory registration, the issue of threshold limit for registration in respect of restaurant services becomes meaningless/redundant. In other words, in this hypothetical situation, the question of separate threshold exemption for registration purpose does not arise. In case E-Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Operator does not fall under the category of compulsory registration as pointed out by Madam Shilpi Jain, then threshold exemption of ₹ 20 lakhs for both services is admissible. Thus I concur with the views of Madam Shilpi Jain.
Thanks to Madam Shilpi Jain for throwing more light on the issue.. X X X X Extracts X X X X X X X X Extracts X X X X
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