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 ..... rpur and BBN Baddi, H.P. 4. 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. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by ECOs for payment of tax on restaurant service under section 9(5) of the HPGST Act, 2017. 3. Would the ECOs be liable to pay tax on supply of restaurant service made by unregistered business entities? Yes. ECOs will be liable to pay GST on any 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It may also be noted that on restaurant service, ECO shall pay the entire GST liability in cash (No ITC could be utilised for payment of GST on restaurant service supplied through ECO) 7. Can ECO utilize its Input Tax Credit to pay tax w.r.t restaurant service supplied through the ECO? No. As stated above, the liability of payment of tax by ECO as per section 9(5) shall be discharged in cash. 8. Would supply of goods or services other than restaurant 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued by ECO. 11. Clarification may be issued as regard reporting of restaurant services, value and tax liability etc in the GST return. A number of other services are already notified under section 9(5). In respect of such services, ECO operators are presently paying GST by furnishing details in GSTR 3B. The ECO may, on services notified under section 9 (5) of the HPGST Act, 2017, including on restaurant service provided through ECO, may continue to pay GST by furnishing the details in GSTR 3B, reporting them as outward taxable supplies for the time being. Besides, ECO may also, for the time being, furnish the details of such supplies of restaurant services under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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