E-commerce operator liability to pay GST on restaurant services shifts tax payment and invoicing responsibility to the operator. E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), must discharge that GST in cash and will not be required to collect TCS or file GSTR-8 for those restaurant services. ECOs will issue invoices for such services. ECOs remain eligible to claim ITC for their own inputs, but cannot use ITC to pay GST on restaurant services supplied through them; other supplies through ECOs continue to be taxed and reported under existing supplier-led mechanisms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-commerce operator liability to pay GST on restaurant services shifts tax payment and invoicing responsibility to the operator.
E-commerce operators are liable to pay GST on restaurant services supplied through their platforms under section 9(5), must discharge that GST in cash and will not be required to collect TCS or file GSTR-8 for those restaurant services. ECOs will issue invoices for such services. ECOs remain eligible to claim ITC for their own inputs, but cannot use ITC to pay GST on restaurant services supplied through them; other supplies through ECOs continue to be taxed and reported under existing supplier-led mechanisms.
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