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GST on service supplied by restaurants through e-commerce operators - GST - States - 120/2022-GST

Extract

..... supply of restaurant service through e-commerce operators (ECO). Clarifications are as follows: Sl No Issue Clarification 1. Would ECOs have to still collect TCS in compliance with section 52 of the ASSAM GST Act, 2017? As ‘restaurant service’ has been notified under section 9(5) of the ASSAM GST 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). 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 ASSAM GST .....

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GST on service supplied by restaurants through e-commerce operators - GST - States

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..... the recipient 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). The situation in this regard re .....

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GST on service supplied by restaurants through e-commerce operators - GST - States

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..... 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 provides other supplies to a customer under the same order. 10. Who will issue invoice in respect of restaurant service supplied through ECO - whether by the restau .....

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GST on service supplied by restaurants through e-commerce operators - GST - States

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