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GST on Restaurant Services

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..... GST on Restaurant Services
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 28-9-2021 Last Reply Date:- 29-9-2021 Goods and Services Tax - GST
Got 3 Replies
GST
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 KA .....

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..... 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 .....

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..... 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 .....

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..... 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..
Discussion Forum - Knowledge Sharing .....

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