Supply through E - Commerce

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Supply through E - Commerce
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 3-12-2021 Last Reply Date:- 13-12-2021 Goods and Services Tax - GST
Got 2 Replies
GST
XYZ is having a sweet and namkeen shop. In the same premises and just adjacent to the shop, they are having restaurant services where tables and chairs are provided and the items available in the shop as well as the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tems exclusively for serving in the restaurant are served. Presently, XYZ is paying 5% GST on items served in the restaurant and for items served in the shop, the respective GST rate is charged. As per Notification No. 17/2017-Central Tax (Rate) dt. 28.06.2017 as amended by Notification No. 17/2021-Central Tax (Rate), dt. 18-11-2021 (w.e.f 01.01.2022), in case of supply of restaurant service other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... than the services supplied by restaurant, eating joints etc. located at specified premises, the tax shall be paid by the electronic commerce operator. As mentioned in the notification, specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. In view of these .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... changes w.e.f. 01.01.22, XYZ will continue to charge 5% GST or XYZ need not charge and E - Commerce Operator will charge 5% GST on items served in restaurant and XYZ will continue to charge respective GST rate for the items served in the shop? In my view, all items which are tagged as 5% GST will be considered as restaurant items and E - commerce will pay GST for such items to the authorities. For .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all other items, XYZ will continue to charge 5% GST. Views of the experts please. Reply By Shilpi Jain: The Reply: First of all how can the restaurant service be provided by e-comm operator!! The department is assuming certain things and further making a mess. Assuming department's understanding is right, then for the items sold at shop (assuming these are only sold and jot served to eat), .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... you will continue to charge the normal rate of tax and the ecomm operator will not be laible. But i see lot of confusion coming i the way things are going to be implemented in the future. Reply By Ganeshan Kalyani: The Reply: It is heard that clarity will be brought to this issue by GST Council.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X