9911796707
TMI BlogGST on service supplied by restaurants through e-commerce operatorsX X X X Extracts X X X X X X X X Extracts X X X X ..... The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 5th Jan., 2022. Sir, Sub: GST on service supplied by restaurants through e-commerce operators-reg. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify 'Restaurant Service‛ under section 9(5) of the CGST/SGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the e-commerce operator. In this regard notification No. 17/2021-State Tax (Rate) dated 07.12.2021 published in the e-gazette on 15.12.2021 has been issued by the State Government. 2. However, various doubts have arisen regarding modalities of compliance to the GST laws in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y restaurant service supplied through them including by an unregistered person. 4. What would be the aggregate turnover of person supplying 'restaurant service' through ECOs? It is clarified that the aggregate turnover of person supplying restaurant service through ECOs shall be computed as defined in section 2(6) of the HPGST Act, 2017 and shall include the aggregate value of supplies made by the restaurant through ECOs. Accordingly, for threshold consideration or any other purpose in the Act, the person providing restaurant service through ECO shall account such services in his aggregate turnover. 5. Can the supplies of restaurant service made through ECOs be recorded as inward supply of ECOs (liable to reverse charge) in GSTR 3B? N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aurant service' through ECOs be taxed at 5% without ITC? ECO is required to pay GST on services notified under section 9(5), besides the services/other supplies made on his own account. On any supply that is not notified under section 9(5), that is supplied by a person through ECO, the liability to pay GST continues on such supplier and ECO shall continue to pay TCS on such supplies. Thus, present dispensation continues for ECO, on supplies other than restaurant services. On such supplies (other than restaurant services made through ECO) GST will continue to be billed, collected and deposited in the same manner as is being done at present. ECO will deposit TCS on such supplies. 9. Would 'restaurant service' and goods or services other ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
