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of <h1>Andhra Pradesh clarifies GST on restaurant services via e-commerce: ECOs liable u/s 9(5) from Jan 2022.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department clarifies the application of GST on restaurant services provided through e-commerce operators (ECOs). Effective January 1, 2022, ECOs are responsible for paying GST on these services under section 9(5) of the APGST Act, 2017, and are no longer required to collect Tax Collected at Source (TCS) for such services. ECOs do not need separate registrations for restaurant services and are liable for GST on services supplied by unregistered entities. Invoices for restaurant services will be issued by the ECO, and GST liabilities must be paid in cash without utilizing Input Tax Credit (ITC).
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