TMI BlogSupply through E - CommerceX X X X Extracts X X X X X X X X Extracts X X X X ..... When restaurant supply is through e -commerce (ECO), the restaurant will issue Bill of Supply without charging GST to ECO. This will be treated as Nil rated, Exempted , Non GST or any other category of supply? - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Sl. No. 1 of the table appended to Circular No. 167/23/2021-GST dated 17.12.2021 issued by CBIC, as restaur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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 1st 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) . Therefore GST on the supply of eatable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by a restaurant through ECO the liability to pay GST is on ECO. Therefore the restaurant supplying eatables will be treated as exempted supply in the hands of the restaurant. - Reply By Shilpi Jain - The Reply = In my view, this will still be a taxable supply since tax is being paid on it and exempt supply def does not include supplies on which gst is paid under section 9(5) - Reply By Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilpi Jain - The Reply = Pls also glance through my article relating to this https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=10158 - Reply By Shilpi Jain - The Reply = Also, circulars are not law. Things mentioned in the circular should be tested in the background of the law and then followed. These days circulars are majorly not in line with law, they don't mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the legal backing for any clarification and are issued with revenue bias - Supply through E - Commerce - Query Started By: - Kaustubh Karandikar Dated:- 15-2-2022 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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