https://www.taxtmi.com/article/detailed?id=10158 E commerce operators may be deemed the supplier liable to pay tax for notified restaurant services supplied through their platforms if deliveries are characterised as services; if deliveries are characterised as goods, the actual supplier remains liable. Tax so treated is output tax of the ECO and, absent reverse charge treatment, should be payable using input tax credit, although an administrative circular mandates cash payment, a requirement the author views as lacking statutory basis. en-us Fri, 31 Dec 2021 10:12:55 +0530 Fri, 31 Dec 2021 10:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10158 E commerce operators may be deemed the supplier liable to pay tax for notified restaurant services supplied through their platforms if deliveries are characterised as services; if deliveries are characterised as goods, the actual supplier remains liable. Tax so treated is output tax of the ECO and, absent reverse charge treatment, should be payable using input tax credit, although an administrative circular mandates cash payment, a requirement the author views as lacking statutory basis. Articles Goods and Services Tax - GST Fri, 31 Dec 2021 10:12:55 +0530 https://www.taxtmi.com/article/detailed?id=10158