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<h1>Rajasthan Circular: ECOs to Pay GST on Restaurant Services, No TCS Needed, Effective January 2022, Per Section 9(5.</h1> The circular from the Rajasthan Commercial Tax Department addresses the GST implications for restaurant services provided through e-commerce operators (ECOs). Effective January 1, 2022, ECOs are responsible for paying GST on restaurant services under section 9(5) of the RGST Act, 2017, eliminating the need for TCS collection on these services. ECOs do not require separate registration for restaurant services, and they must issue invoices for these services. GST for restaurant services must be paid in cash, without utilizing input tax credit. Other supplies through ECOs remain subject to existing GST and TCS rules. Reporting details are provided for GST returns.