E-commerce operator liability: ECOs must pay GST on restaurant services and cannot use input tax credit for that payment. Supply of restaurant services through electronic commerce operators is taxed such that the ECO is liable to pay GST on those services, will not collect TCS for those taxed services, must pay GST in cash without utilizing ITC for that payment, need not obtain separate registration, must issue invoices for those services, and should report them in returns as outward taxable supplies while restaurants include the value in their aggregate turnover.