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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 ..... ts through e-commerce operators -reg. Madam/Sir The Government of India, Ministry of Finance, Department of Revenue vide Circular No. 167/23/2021-GST dated 17 th December,2021 has issued a clarification on GST on service supplied by restaurants through e-commerce operators, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 167/23/2021-GST dated 17 th December 2021 by the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Act, 2017? As restaurant service has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1 st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5). On other goods or services supplied through ECO, which are not notified u/s 9(5), ECOs will continue to pay TCS in terms of section 52 of CGST Act, 2017 in the same manner at present. 2 Would ECOs have to mandatorily take a separate registration w.r.t supply of restaurant service [notified under 9( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient of restaurant service supplied through them. Since these are not input services to ECO, these are not to be reported as inward supply (liable to reverse charge). 6. Would ECOs be liable to reverse proportional input tax credit on his input goods and services for the reason that input tax credit is not admissible on restaurant service ? ECOs provide their own services as an electronic platform and an intermediary for which it would acquire inputs/input service on which ECOs avail input tax credit (ITC). The ECO charges commission/fee etc. for the services it provides. The ITC is utilised by ECO for payment of GST on services provided by ECO on its own account (say, to a restaurant). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same manner as is being done at present. ECO will deposit TCS on such supplies. 9. Would restaurant service and goods or services other than restaurant service sold by a restaurant to a customer under the same order be billed differently? Who shall be liable for raising invoices in such cases? Considering that liability to pay GST on supplies other than restaurant service through the ECO, and other compliances under the Act, including issuance of invoice to customer, continues to lie with the respective suppliers (and ECOs being liable only to collect tax at source (TCS) on such supplies), it is advisable that ECO raises separate bill on restaurant service in such cases where ECO pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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