GST on Restaurant Services

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..... XYZ is running a standalone restaurant (Non AC). He is serving food in the restaurant as well as through E Commerce operator such as Zomato etc. Can XYZ claim the threshold exemption of ₹ 20 Lacs? - Reply By KASTURI 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 .....

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..... 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 KASTURI 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 lim .....

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..... it 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-Commerce Operator does not fall under the category of compulsory registration as pointed out by Madam Shilpi Jain, then threshold exemption of ₹ 20 lakhs for bo .....

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..... th 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.. - GST on Restaurant Services - Query Started By: - Kaustubh Karandikar Dated:- 28-9-2021 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management Ind .....

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..... ia - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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